Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Section 664 is up to date with all changes known to be in force on or before 06 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.
(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.
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