Section 668 | Taxable maximum

(1)A claimant’s taxable maximum for a week is determined under this subsection if the applicable amount for the purpose of calculating the income support consists only of an amount in respect of the relevant couple.The taxable maximum is equal to one half of the applicable amount.

(2)A claimant’s taxable maximum for a week is determined under this subsection if the applicable amount includes amounts that are not in respect of the relevant couple.The taxable maximum is equal to one half of the amount which is included in the applicable amount in respect of the relevant couple.

(2A)A claimant’s taxable maximum for a week is determined under this subsection if the claimant is not a member of a couple.The taxable maximum is equal to the applicable amount.^F1

(3)A claimant’s taxable maximum for a part of a week is determined as follows—Step 1Assume that the income support is paid to the claimant for the whole of, rather than part of, the week.Step 2Determine under subsection (1) or (2) what the claimant’s taxable maximum for that week would be on that assumption.Step 3Determine the claimant’s taxable maximum for the part of the week using this formula—