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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 665

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Version Superseded: 05/12/2005

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Point in time view as at 13/06/2003. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 665 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. Help about Changes to Legislation

665Exempt unless payable to member of couple involved in trade disputeU.K.
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(1)No liability to income tax arises on income support unless—

(a)the income support is payable to one member of a married or unmarried couple (“the claimant”), and

(b)section 126 of SSCBA 1992 or section 125 of SSCB(NI)A 1992 (trade disputes) applies to the claimant but not to the other member of the couple.

(2)In this section “married couple” and “unmarried couple” have the same meaning as in section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992.

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