Part 10Social security income

C1Chapter 4Taxable UK social security benefits: exemptions

Annotations:
Modifications etc. (not altering text)
C1

Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)

Incapacity benefit

664Short-term incapacity benefit not payable at the higher rate

1

No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.

2

In this section—

a

“short-term incapacity benefit” means incapacity benefit payable under—

i

section 30A(1) of SSCBA 1992, or

ii

section 30A(1) of SSCB(NI)A 1992;

b

the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—

i

section 30B of SSCBA 1992, or

ii

section 30B of SSCB(NI)A 1992.