141Incapacity benefit
(1)Section 139 of the [1994 c. 9.] Finance Act 1994 (taxation of incapacity benefit) shall have effect, and be deemed always to have had effect, with the following amendments.
(2)In subsection (5), for the definition of “initial period of incapacity” there shall be substituted—
““initial period of incapacity”, in relation to incapacity benefit, means any period for which short-term incapacity benefit is payable otherwise than at the higher rate; and”.
(3)After that subsection there shall be inserted the following subsection—
“(6)The reference in subsection (5) above to short-term incapacity benefit payable at the higher rate shall be construed in accordance with sections 30B(5), 40(8) and 41(7) of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 and the corresponding provisions of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992.”