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Income Tax (Earnings and Pensions) Act 2003

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Income Tax (Earnings and Pensions) Act 2003, Section 660 is up to date with all changes known to be in force on or before 06 November 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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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 benefitPayable under
[F1Additional statutory paternity paySSCBASection 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 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

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)

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