Part 10Social security income
C1Chapter 4Taxable UK social security benefits: exemptions
Income support F1and relevant welfare supplementary payments
Words in s. 665 cross-heading inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 7
669Interpretation
F5A1
In sections 665 and 667 “relevant welfare supplementary payment” means a payment to which a person is entitled under–
a
regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12 of WSP(LCP)R(NI) 2016, or
b
regulation 4 , 5 or 6 of WSP(LDRP)R(NI) 2016.
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;
F2“couple” has 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;
F4“couple” has 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 F3... couple of which the claimant is a member.
Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)