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

6.  In Section 661 (taxable social security income)(1), 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.”.

(1)

Section 661 was amended by paragraph 24 of Schedule 3 to WRA 2007.