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.