Chwilio Deddfwriaeth

Income Tax (Earnings and Pensions) Act 2003

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

677UK social security benefits wholly exempt from tax: Table B

This adran has no associated Nodiadau Esboniadol

(1)No liability to income tax arises on the United Kingdom social security benefits listed in Table B.

TABLE B—PART 1
BENEFITS PAYABLE UNDER PRIMARY LEGISLATION
Social security benefitPayable under
Attendance allowanceSSCBA 1992Section 64
SSCB(NI)A 1992Section 64
Back to work bonusJSA 1995Section 26
JS(NI)O 1995Article 28
Bereavement paymentSSCBA 1992Section 36
SSCB(NI)A 1992Section 36
Child benefitSSCBA 1992Section 141
SSCB(NI)A 1992Section 137
Child’s special allowanceSSCBA 1992Section 56
SSCB(NI)A 1992Section 56
Child tax creditTCA 2002Part 1
Council tax benefitSSCBA 1992Section 131
Disability living allowanceSSCBA 1992Section 71
SSCB(NI)A 1992Section 71
Guardian’s allowanceSSCBA 1992Section 77
SSCB(NI)A 1992Section 77
Housing benefitSSCBA 1992Section 130
SSCB(NI)A 1992Section 129
Industrial injuries benefit (apart from industrial death benefit)SSCBA 1992Section 94
SSCB(NI)A 1992Section 94
Pensioner’s Christmas bonusSSCBA 1992Section 148
SSCB(NI)A 1992Section 144
Payments out of the social fundSSCBA 1992Section 138
SSCB(NI)A 1992Section 134
Severe disablement allowanceSSCBA 1992Section 68
SSCB(NI)A 1992Section 68
State maternity allowanceSSCBA 1992Section 35
SSCB(NI)A 1992Section 35
State pension creditSPCA 2002Section 1
SPCA(NI) 2002Section 1
Working tax creditTCA 2002Part 1
TABLE B — PART 2
BENEFITS PAYABLE UNDER REGULATIONS
Social security benefitPayable under regulations made under
Compensation payments where child support reduced because of a change in legislationCSA 1995Section 24
CS(NI)O 1995Article 17
Payments to reduce under-occupation by housing benefit claimantsWRPA 1999Section 79
WRP(NI)O 1999Article 70

(2)Industrial death benefit is charged to tax under Part 9 (see section 577).

(3)In this section “industrial death benefit” means any benefit payable under—

(a)section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or

(b)section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992.

Yn ôl i’r brig

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