Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 10 U.K. Social security income

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

Income support U.K.

669 Interpretation U.K.

(1) In section 668, except in relation to Northern Ireland—

• “applicable amount” means the amount prescribed in relation to income support in regulations made under section 135 of SSCBA 1992;

• “married couple” and “unmarried couple” have the same meaning as in section 137(1) of SSCBA 1992.

(2) In section 668, in relation to Northern Ireland—

• “applicable amount” means the amount prescribed in relation to income support in regulations made under section 131 of SSCB(NI)A 1992;

• “married couple” and “unmarried couple” have the same meaning as in section 133(1) of SSCB(NI)A 1992.

(3) In section 668 “relevant couple”, in relation to a claimant, means the married or unmarried couple of which the claimant is a member.