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Changes over time for: Section 677


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Version Superseded: 26/03/2015
Status:
Point in time view as at 17/07/2014. This version of this provision has been superseded.

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Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 677 is up to date with all changes known to be in force on or before 17 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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677UK social security benefits wholly exempt from tax: Table BU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax arises on the United Kingdom social security benefits listed in Table B.
TABLE B—PART 1
BENEFITS PAYABLE UNDER PRIMARY LEGISLATION
Social security benefit | Payable under |
---|
Attendance allowance | | |
Back to work bonus | | |
Bereavement payment | | |
Child benefit | | |
Child’s special allowance | | |
Child tax credit | | |
Council tax benefit | | |
Disability living allowance | | |
Guardian’s allowance | | |
[Health in pregnancy grant | | |
Housing benefit | | |
[In-work credit | | |
In-work emergency discretion fund payment | | |
In-work emergency fund payment | | |
[Income-related employment and support allowance | | |
| Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007] |
Industrial injuries benefit (apart from industrial death benefit) | | |
Pensioner’s Christmas bonus | | |
[Personal independence payment | WRA 2012 | Section 77 |
| Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012] |
Payments out of the social fund | | |
[Return to work credit | | |
Severe disablement allowance | | |
[State maternity allowance | SSCBA 1992 | Section 35 or 35B |
| Any provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992] |
State pension credit | | |
[Universal credit | WRA 2012 | Part 1 |
| Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012] |
Working tax credit | | |
TABLE B — PART 2
BENEFITS PAYABLE UNDER REGULATIONS
Social security benefit | Payable under regulations made under |
---|
. . . | | . . . |
Payments to reduce under-occupation by housing benefit claimants | | |
(2)Industrial death benefit is charged to tax under Part 9 (see section 577).
(3)In this section “industrial death benefit” means any benefit payable under—
(a)section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or
(b)section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992.
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