660Taxable benefits: UK benefits – Table AU.K.
(1)This is Table A—
TABLE A
TAXABLE UK BENEFITS
| Social security benefit | Payable under | |
|---|---|---|
| [F1Additional statutory paternity pay | SSCBA | Section 171ZEA or 171ZEB |
| Any provision made for Northern Ireland which corresponds to section 171ZEA or 171ZEB of SSCBA 1992.] | ||
| 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 | |
| [F2Contributory employment 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 | |
| [F3Ordinary statutory paternity pay | SSCBA 1992 | Section 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 | |
| F4. . . | F4. . . | F4. . . |
| 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—
[F5additional statutory paternity pay;
ordinary statutory paternity pay;
statutory adoption pay;
statutory maternity pay;]
statutory sick pay.
Textual Amendments
F1Words 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)(3); S.I. 2010/495, art. 4(d)
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)
F3Words 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)
F4Words in s. 660(1) Table A repealed (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(5), Sch. 2; S.I. 2010/495, art. 4(d)(e)(iii)
F5Words in s. 660(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(6); S.I. 2010/495, art. 4(d)