Part 10Social security income
Chapter 4Taxable UK social security benefits: exemptions
Incapacity benefit
664Short-term incapacity benefit not payable at the higher rate
1
No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.
2
In this section—
a
“short-term incapacity benefit” means incapacity benefit payable under—
i
section 30A(1) of SSCBA 1992, or
ii
section 30A(1) of SSCB(NI)A 1992;
b
the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—
i
section 30B of SSCBA 1992, or
ii
section 30B of SSCB(NI)A 1992.