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Changes over time for: Section 221


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 22/07/2020.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 221 is up to date with all changes known to be in force on or before 09 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.

Changes to Legislation
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221Payments where employee absent because of sickness or disabilityU.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies if—
(a)an employee is absent from work because of sickness or disability, and
(b)a qualifying sickness payment is made in respect of the employee’s absence from work.
(2)But this section does not apply if the qualifying sickness payment constitutes earnings from the employment by virtue of any other provision.
(3)The qualifying sickness payment is to be treated as earnings from the employment in respect of the period of absence.
(4)If the qualifying sickness payment is made from funds to which the employer and the employer’s employees have made contributions, only the amount of the payment which it is just and reasonable to attribute to the employer’s contributions is treated as earnings under this section.
(5)In this section “qualifying sickness payment” means a payment which meets conditions A and B.
(6)Condition A is that the payment is made—
(a)to the employee or to a member of the employee’s family,
(b)to the order of such a person, or
(c)to the benefit of such a person.
(7)Condition B is that the payment is made—
(a)by reason of the employment, and
(b)as a result of arrangements entered into by the employer.
Yn ôl i’r brig