661Taxable social security incomeU.K.
This section has no associated Explanatory Notes
(1)This section applies in relation to each of the following taxable benefits listed in Table A—
bereavement allowance,
carer’s allowance,
[F1contributory 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
F1Words 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.