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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Income support and relevant welfare supplementary payments

  • Section 665 Exempt unless payable to a person involved in a trade dispute
  • Section 666 Child maintenance bonus
  • Section 667 Amounts in excess of taxable maximum
  • Section 668 Taxable maximum
  • Section 669 Interpretation
  1. Income support and relevant welfare supplementary payments
  2. Interpretation

Section 669 | Interpretation F1F2

From legislation.gov.uk

(A1)In sections 665 and 667 “relevant welfare supplementary payment” means a payment to which a person is entitled under–F3

(a)regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12 of WSP(LCP)R(NI) 2016, orF3

(b)regulation 4 , 5 or 6 of WSP(LDRP)R(NI) 2016.F3

(1)In section 668, except in relation to Northern Ireland—

(2)In section 668, in relation to Northern Ireland—

(3)In section 668 “relevant couple”, in relation to a claimant, means the ... couple of which the claimant is a member.

Notes

  1. F1

    Words in s. 669(1) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 164(a)

  2. F2

    Words in s. 669(2) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 164(b)

  3. F3

    S. 669(A1) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 11

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