665Exempt unless payable to member of couple involved in trade disputeU.K.
This
adran has no associated
Nodiadau Esboniadol
(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.