Income Tax (Earnings and Pensions) Act 2003

669InterpretationU.K.
This section has no associated Explanatory Notes

(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.