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.