Amendments to the Income Tax (Earnings and Pensions) Act 20036
In Section 661 (taxable social security income)5, in subsection (1)—
a
after “incapacity benefit” omit “and”, and
b
after “income support” insert—
welfare supplementary payments payable pursuant to the loss of contributory employment and support allowance, and
welfare supplementary payments payable pursuant to the loss of, or a reduction of the amount payable of, income support.