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Income Tax (Earnings and Pensions) Act 2003

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This is the original version (as it was originally enacted).

660Taxable benefits: UK benefits – Table A

This section has no associated Explanatory Notes

(1)This is Table A—

TABLE A
TAXABLE UK BENEFITS
Social security benefitPayable under
Bereavement allowance

SSCBA 1992

SSCB(NI)A 1992

Section 39B

Section 39B

Carer’s allowance

SSCBA 1992

SSCB(NI)A 1992

Section 70

Section 70

Incapacity benefit

SSCBA 1992

SSCB(NI)A 1992

Section 30A(1) or (5), 40 or 41

Section 30A(1) or (5), 40 or 41

Income support

SSCBA 1992

SSCB(NI)A 1992

Section 124

Section 123

Jobseeker’s allowance

JSA 1995

JS(NI)O 1995

Section 1

Article 3

Statutory adoption paySSCBA 1992Section 171ZL
Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992
Statutory maternity pay

SSCBA 1992

SSCB(NI)A 1992

Section 164

Section 160

Statutory paternity paySSCBA 1992Section 171ZA or 171ZB
Any provision made for Northern Ireland which corresponds to section 171ZA or section 171ZB of SSCBA 1992
Statutory sick pay

SSCBA 1992

SSCB(NI)A 1992

Section 151

Section 147.

(2)A benefit listed below is not “social security income” or a “taxable benefit” if it is charged to tax under another Part of this Act—

  • statutory adoption pay;

  • statutory maternity pay;

  • statutory paternity pay;

  • statutory sick pay.

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