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Income Tax (Earnings and Pensions) Act 2003

Section 665: Exempt unless payable to member of couple involved in trade dispute

2640.This section derives from section 151(1)(b) of ICTA.

2641.It contains the basic rule that income support is taxable only if it is payable to a member of a couple and the claimant but not the claimant’s partner is on strike. (Section 151 of ICTA refers to Part 5 of the Social Security Act 1986. In accordance with the Social Security (Consequential Amendments) Act 1992 that reference is to be read as being to section 126 of the Social Security Contributions and Benefits Act 1992. Some publishers have updated the text to help the reader). If both are on strike, there is no benefit “in respect of the relevant couple” (see paragraph 2651 and section 668) and nothing is taxable. There is a similar rule for jobseeker’s allowance in section 673 (see paragraph 2671).

2642.Sections 666 to 668 (see paragraphs 2645 to 2656) contain other limitations to the charge on income support.

2643.The section includes no reference to the rule in section 151(1)(a) of ICTA because, in the circumstances described in that paragraph (the application of the “available for work” test), income support is no longer payable. The claimant would now be entitled to jobseeker’s allowance instead.

2644.So this Act does not rewrite the rule in section 151(1)(a) of ICTA which is no longer needed.

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