(1)This is Table A—
| Social security benefit | Payable under | |
|---|---|---|
| [F1Additional statutory paternity pay | SSCBA | Section 171ZEA or 171ZEB |
| Any provision made for Northern Ireland which corresponds to section 171ZEA or 171ZEB of SSCBA 1992.] | ||
| Bereavement allowance | SSCBA 1992 | Section 39B |
SSCB(NI)A 1992 | Section 39B | |
| Carer’s allowance | SSCBA 1992 | Section 70 |
SSCB(NI)A 1992 | Section 70 | |
| [F2[F3Employment and support allowance] | WRA 2007 | Section 1(2)(a) |
Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007] | ||
| Incapacity benefit | SSCBA 1992 | Section 30A(1) or (5), 40 or 41 |
SSCB(NI)A 1992 | Section 30A(1) or (5), 40 or 41 | |
| Income support | SSCBA 1992 | Section 124 |
SSCB(NI)A 1992 | Section 123 | |
| Jobseeker’s allowance | JSA 1995 | Section 1 |
JS(NI)O 1995 | Article 3 | |
| [F4Ordinary statutory paternity pay | SSCBA 1992 | Section 171ZA or 171ZB |
| Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.] | ||
| Statutory adoption pay | SSCBA 1992 | Section 171ZL |
Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992 | ||
| Statutory maternity pay | SSCBA 1992 | Section 164 |
SSCB(NI)A 1992 | Section 160 | |
| [F5Statutory shared parental pay | SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992 | Section 171ZU or 171ZV] |
| F6. . . | F6. . . | F6. . . |
| Statutory sick pay | SSCBA 1992 | Section 151 |
SSCB(NI)A 1992 | Section 147. | |
(2)A benefit listed below is not “social security income” or a “taxable benefit” if it is charged to tax under another Part of this Act—
[F7additional statutory paternity pay;
ordinary statutory paternity pay;
statutory adoption pay;
statutory maternity pay;]
[F8statutory shared parental pay;]
statutory sick pay.
Textual Amendments
F1Words in s. 660(1) Table A inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(3); S.I. 2010/495, art. 4(d)
F2Words in s. 660 Table A inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(3); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)
F3Words in s. 660(1) Table A substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 16(3)
F4Words in s. 660(1) Table A inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(4); S.I. 2010/495, art. 4(d)
F5Words in s. 660(1) Table A inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(4); S.I. 2014/1640, art. 5(2)(z)
F6Words in s. 660(1) Table A repealed (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(5), Sch. 2; S.I. 2010/495, art. 4(d)(e)(iii)
F7Words in s. 660(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(6); S.I. 2010/495, art. 4(d)
F8Words in s. 660(2) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(c); S.I. 2014/1640, art. 5(2)(z)
(1)This section applies in relation to each of the following taxable benefits listed in Table A—
bereavement allowance,
carer’s allowance,
[F9contributory employment and support allowance,]
incapacity benefit, and
income support.
(2)The amount of taxable social security income for a taxable benefit for a tax year is the full amount of the benefit accruing in the tax year irrespective of when any amount is actually paid.
Textual Amendments
F9Words in s. 661 inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(4); S.I. 2008/787, art. 2(1)(4)(f), Sch.
The person liable for any tax charged under this Part on a taxable benefit listed in Table A is the person receiving or entitled to the benefit.