SolvedTCTM04112 | Income: Employment income rules: So much of a payment of Statutory Sick Pay received by the claimant as is chargeable to income tax under Chapter 2 of Part 10 of ITEPA 2003
From HM Revenue & Customs · Tax Credits Technical Manual
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(1)(g)
This is the income tax provision. (See Employment Income Manual para EIM76350).