Amendments to the Income Tax (Earnings and Pensions) Act 20039
1
Section 667 (amounts in excess of taxable maximum) is amended as follows.
2
In subsection (1) after “income support” insert “and relevant welfare supplementary payments”.
3
For subsection (2) substitute—
2
The claimant’s taxable maximum for a period is determined–
a
under section 668(1), (2) and (3) where the claimant is a member of a couple, and
b
under section 668(2A) and (3) where the claimant is not a member of a couple.