The Income Tax (Employments) (Incapacity Benefit) Regulations 1995

Amendments to the principal Regulations

4.  In regulation 81—

(a) at the end of the definition of “claim” there shall be added the words “or to incapacity benefit”;

(b) after the definition of “employed claimant” there shall be inserted—

““incapacity benefit” means “incapacity benefit” as defined by section 139(5) of the Finance Act 1994 which, by virtue of subsection (1) of that section, falls to be treated as income for the purposes of the Income Tax Acts and charged to income tax under Schedule E;”.