Income Tax Act 2007

456 Payments under orders for recovery of benefit etc

(1) Condition A in section 454(2) is treated as met in relation to a payment made by any person if—

(a) it is a periodical payment made to the Secretary of State or to the Department of Health, Social Services and Public Safety for Northern Ireland, and

(b) it is made under a recovery of benefit order.

(2) A “recovery of benefit order” is—

(a) one made under section 106 of the Social Security Administration Act 1992 (c. 5) or section 101 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (recovery of expenditure on benefit from person liable for maintenance) in respect of income support claimed by any other person, or

(b) one made by virtue of section 23 of the Jobseekers Act 1995 (c. 18) or Article 25 of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)) (recovery of sums in respect of maintenance), in respect of an income-based jobseeker’s allowance claimed by any other person.

(3) In subsection (2) “income-based jobseeker’s allowance” has the same meaning as in—

(a) the Jobseekers Act 1995, or

(b) for Northern Ireland, the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)).

(4) “Periodical payment” has the meaning given in section 454(9).