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(1)No liability to income tax arises on long-term incapacity benefit if—
(a)a person is entitled to the benefit for a day of incapacity for work which falls in a period of incapacity for work which is treated for the purposes of that benefit as having begun before 13th April 1995, and
(b)the part of that period which is treated as having fallen before that date includes a day for which that person was entitled to invalidity benefit.
(2)In this section—
“invalidity benefit” means invalidity benefit under—
Part 2 of SSCBA 1992, or
Part 2 of SSCB(NI)A 1992;
“long-term incapacity benefit” means incapacity benefit payable under—
section 30A(5), 40 or 41 of SSCBA 1992, or
section 30A(5), 40 or 41 of SSCB(NI)A 1992.
(1)No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.
(2)In this section—
(a)“short-term incapacity benefit” means incapacity benefit payable under—
(i)section 30A(1) of SSCBA 1992, or
(ii)section 30A(1) of SSCB(NI)A 1992;
(b)the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—
(i)section 30B of SSCBA 1992, or
(ii)section 30B of SSCB(NI)A 1992.
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