Amendments to the Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Memorandum
9.—(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.”.