Amendments to the Income Tax (Earnings and Pensions) Act 2003

11.  In Section 669 (interpretation)(1), before subsection (1) insert—

“(A1) 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)

Section 669 was amended by regulation 164 of S.I. 2005/3229.