Chwilio Deddfwriaeth

Income Tax (Earnings and Pensions) Act 2003

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Point in time view as at 18/11/2015.

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Income Tax (Earnings and Pensions) Act 2003, Chapter 3 is up to date with all changes known to be in force on or before 26 June 2024. 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. Help about Changes to Legislation

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Chapter 3U.K.Taxable UK social security benefits

660Taxable benefits: UK benefits – Table AU.K.

(1)This is Table A—

TABLE A
TAXABLE UK BENEFITS
Social security benefitPayable under
F1. . .F1. . .F1. . .
Bereavement allowance

SSCBA 1992

Section 39B

SSCB(NI)A 1992

Section 39B

Carer’s allowance

SSCBA 1992

Section 70

SSCB(NI)A 1992

Section 70

[F2[F3Employment and support allowance]

WRA 2007

Section 1(2)(a)

Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007]

Incapacity benefit

SSCBA 1992

Section 30A(1) or (5), 40 or 41

SSCB(NI)A 1992

Section 30A(1) or (5), 40 or 41

Income support

SSCBA 1992

Section 124

SSCB(NI)A 1992

Section 123

Jobseeker’s allowance

JSA 1995

Section 1

JS(NI)O 1995

Article 3

[F4[F5Statutory] paternity pay SSCBA 1992Section 171ZA or 171ZB
Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.]
Statutory adoption pay

SSCBA 1992

Section 171ZL

Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992

Statutory maternity pay

SSCBA 1992

Section 164

SSCB(NI)A 1992

Section 160

[F6Statutory shared parental pay

SSCBA 1992

Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992

Section 171ZU or 171ZV]
F7. . .F7. . .F7. . .
Statutory sick pay

SSCBA 1992

Section 151

SSCB(NI)A 1992

Section 147.

(2)A benefit listed below is not “social security income” or a “taxable benefit” if it is charged to tax under another Part of this Act—

  • F8[F9...

  • F10... statutory paternity pay;

  • statutory adoption pay;

  • statutory maternity pay;]

  • [F11statutory shared parental pay;]

  • statutory sick pay.

Textual Amendments

F1Words in s. 660(1) Table A repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(2); S.I. 2014/1640, art. 7(jj) (with art. 16)

F2Words in s. 660 Table A inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(3); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)

F4Words in s. 660(1) Table A inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(4); S.I. 2010/495, art. 4(d)

F5Words in s. 660(1) Table A substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(3); S.I. 2014/1640, art. 7(jj) (with art. 16)

661Taxable social security incomeU.K.

(1)This section applies in relation to each of the following taxable benefits listed in Table A—

  • bereavement allowance,

  • carer’s allowance,

  • [F12contributory employment and support allowance,]

  • incapacity benefit, and

  • income support.

(2)The amount of taxable social security income for a taxable benefit for a tax year is the full amount of the benefit accruing in the tax year irrespective of when any amount is actually paid.

Textual Amendments

F12Words in s. 661 inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(4); S.I. 2008/787, art. 2(1)(4)(f), Sch.

662Person liable for taxU.K.

The person liable for any tax charged under this Part on a taxable benefit listed in Table A is the person receiving or entitled to the benefit.

Yn ôl i’r brig

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