660Taxable benefits: UK benefits – Table AU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This is Table A—
TABLE A
TAXABLE UK BENEFITS
| Social security benefit | Payable under | |
|---|---|---|
| Bereavement allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 39B Section 39B |
| Carer’s allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 70 Section 70 |
| Incapacity benefit | SSCBA 1992 SSCB(NI)A 1992 | Section 30A(1) or (5), 40 or 41 Section 30A(1) or (5), 40 or 41 |
| Income support | SSCBA 1992 SSCB(NI)A 1992 | Section 124 Section 123 |
| Jobseeker’s allowance | JSA 1995 JS(NI)O 1995 | Section 1 Article 3 |
| 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 SSCB(NI)A 1992 | Section 164 Section 160 |
| Statutory paternity pay | SSCBA 1992 | Section 171ZA or 171ZB |
| Any provision made for Northern Ireland which corresponds to section 171ZA or section 171ZB of SSCBA 1992 | ||
| Statutory sick pay | SSCBA 1992 SSCB(NI)A 1992 | Section 151 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—
statutory adoption pay;
statutory maternity pay;
statutory paternity pay;
statutory sick pay.