- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (29/04/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 660
Version Superseded: 01/12/2014
Status:
Point in time view as at 29/04/2013. This version of this provision has been superseded.
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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 04 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.
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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 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 | |
| [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 | |
| [F4Ordinary 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 | |
| F5. . . | F5. . . | F5. . . |
| 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—
[F6additional 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 substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 16(3)
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 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)
F6Words 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)
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