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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 669

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Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 669 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

669InterpretationU.K.
This section has no associated Explanatory Notes

[F1(A1)In sections 665 and 667 “relevant welfare supplementary payment” means a payment to which a person is entitled under–

(a)regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12 of WSP(LCP)R(NI) 2016, or

(b)regulation 4 , 5 or 6 of WSP(LDRP)R(NI) 2016.]

(1)In section 668, except in relation to Northern Ireland—

  • applicable amount” means the amount prescribed in relation to income support in regulations made under section 135 of SSCBA 1992;

  • [F2“couple” has the same meaning as in section 137(1) of SSCBA 1992]

(2)In section 668, in relation to Northern Ireland—

  • applicable amount” means the amount prescribed in relation to income support in regulations made under section 131 of SSCB(NI)A 1992;

  • [F3“couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992]

(3)In section 668 “relevant couple”, in relation to a claimant, means the F4... couple of which the claimant is a member.

Textual Amendments

F1S. 669(A1) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 11

F4Words in s. 669(3) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 164(c)

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