Income and Corporation Taxes Act 1988

Social security benefits

9 (1) In relation to any period before regulations containing the first schemes under section 20 of the [1986 c. 50.] Social Security Act 1986 and Article 21 of the [S.I. 1986/1888 (N.I.18).] Social Security (Northern Ireland) Order 1986 providing for income support come into force—

(a) the repeal by this Act of sections 27 and 28 of the [1981 c. 35.] Finance Act 1981 shall not have effect;

(b) sections 151 and 152 of this Act shall not have effect;

(c) section 204 of this Act shall have effect with the substitution for paragraph (b) of the following paragraph—

“(b) he has claimed a payment of supplementary allowance under the Supplementary Benefits Act 1976 or the Supplementary Benefits (Northern Ireland) Order 1977 in respect of a period including that time and his right to the allowance is subject to any condition contained in section 5 of the said Act of 1976 or, in Northern Ireland, Article 7 of the said Order (requirements as to registration and availability for employment)”

and with the addition at the end of the following—

“(2) Any reference in this section to section 5 of the Supplementary Benefits Act 1976 or to Article 7 of the Supplementary Benefits (Northern Ireland) Order 1977 includes a reference to that section or Article as amended by any other enactment including an enactment passed or made after the passing of this Act”; and

(d) section 617(2) of this Act shall have effect with the substitution for paragraph (a) of the following paragraphs—

“(a) payments of benefit under the Supplementary Benefits Act 1976 or the Supplementary Benefits (Northern Ireland) Order 1977 other than payments of supplementary allowance which are taxable by virtue of section 27 of the Finance Act 1981;

(aa) payments by way of an allowance under section 70 of the Social Security Act 1975 or section 70 of the Social Security (Northern Ireland) Act 1975;”.

(2) In relation to any period before regulations containing the first schemes under section 20 of the [1986 c. 50.] Social Security Act 1986 and Article 21 of the [S.I. 1986/1888 (N.I.18).] Social Security (Northern Ireland) Order 1986 providing for family credit come into force, section 617(2) of this Act shall have effect with the addition after paragraph (b) of the following paragraph—

“(bb) payments in respect of family income supplement under the Family Income Supplements Act 1970 or the Family Income Supplements Act (Northern Ireland) 1970;”.