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The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017

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Amendments to the Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Memorandum

11.  In Section 669 (interpretation)(1), before subsection (1) insert—

(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)

Section 669 was amended by regulation 164 of S.I. 2005/3229.

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