Part 10 U.K. Social security income

Chapter 4 U.K. Taxable UK social security benefits: exemptions

Income support U.K.

665 Exempt unless payable to member of couple involved in trade dispute U.K.

(1) No liability to income tax arises on income support unless—

(a) the income support is payable to one member of a F1 ... couple (“the claimant”), and

(b) section 126 of SSCBA 1992 or section 125 of SSCB(NI)A 1992 (trade disputes) applies to the claimant but not to the other member of the couple.

(2) In this section [F2 “couple” has] the same meaning as in section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992.

Textual Amendments

F1 Words in s. 665(1)(a) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 163(a)

F2 Words in s. 665(2) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 163(b)