667Amounts in excess of taxable maximumU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)If the amount of income support paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.
(2)The claimant’s taxable maximum for a period is determined under section 668.