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Changes over time for: Chapter 3
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Timeline of Changes
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Version Superseded: 19/11/2023
Status:
Point in time view as at 18/01/2020.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Chapter 3 is up to date with all changes known to be in force on or before 01 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.
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Changes to Legislation
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Chapter 3U.K.Taxable UK social security benefits
660Taxable benefits: UK benefits – Table AU.K.
(1)This is Table A—
TABLE A
TAXABLE UK BENEFITS
Social security benefit | Payable under |
---|
. . . | . . . | . . . |
. . . |
Bereavement allowance | . . . | . . . |
. . . | . . . |
Carer’s allowance | SSCBA 1992
| Section 70
|
SSCB(NI)A 1992
| Section 70
|
[Carer's allowance supplement | SS(S)A 2018 | [Section 81]] |
[[Employment 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
|
[[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
|
[Statutory 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] |
[Statutory parental bereavement pay | SSCBA 1992
Any provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992
| Section 171ZZ6] |
. . . | . . . | . . . |
Statutory sick pay | SSCBA 1992
| Section 151
|
SSCB(NI)A 1992
| Section 147.
|
[Welfare supplementary payment payable pursuant to the loss of carer’s allowance | WSP(LCP)R(NI) 2016 | Regulation 4 |
Welfare supplementary payment payable pursuant to the loss of contributory employment and support allowance | WSPR(NI) 2016 | Regulation 7 |
Welfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income support | WSP(LCP)R(NI) 2016 | Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12 |
| WSP(LDRP)R(NI) 2016 | Regulation 4, 5 or 6 |
Welfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowance | WSP(LCP)R(NI) 2016 | Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a)) |
| WSP(LDRP)R(NI) 2016 | Regulation 11, 12, 13, 14 or 15] |
(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—
[...
... statutory paternity pay;
statutory adoption pay;
statutory maternity pay;]
[statutory shared parental pay;]
[statutory parental bereavement pay;]
statutory sick pay.
661Taxable social security incomeU.K.
(1)This section applies in relation to each of the following taxable benefits listed in Table A—
bereavement allowance,
carer’s allowance,
[carer's allowance supplement,]
[contributory employment and support allowance,]
incapacity benefit, ...
income support.
[welfare supplementary payments payable pursuant to the loss of contributory employment and support allowance, and
welfare supplementary payments payable pursuant to the loss of, or a reduction of the amount payable of, 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.
662Person liable for taxU.K.
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.
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