Part 10Social security income
Chapter 3Taxable UK social security benefits
660Taxable benefits: UK benefits – Table A
1
This is Table A—
Social security benefit | Payable under | |
|---|---|---|
F8. . . | F8. . . | F8. . . |
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 | |
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 | |
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 | |
F6Statutory 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 |
F4. . . | F4. . . | F4. . . |
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—