665Exempt unless payable to member of couple involved in trade disputeU.K.
This section has no associated Explanatory Notes
(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
F1Words 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)
F2Words 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)