Section 667 | Amounts in excess of taxable maximum

(1)If the amount of income support and relevant welfare supplementary payments paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.^F1

(2)The claimant’s taxable maximum for a period is determined–^F2

(a)under section 668(1), (2) and (3) where the claimant is a member of a couple, and^F2

(b)under section 668(2A) and (3) where the claimant is not a member of a couple.^F2