Part 5: Relocation of section 152 of ICTA
Overview
1309.This Part inserts sections 54A, 54B and 54C of TMA, which deal with taxable amounts of unemployment benefits. They are based on section 152 of ICTA.
1310.The new wording clarifies the relationship between an application to make a late objection and the making of the late objection itself. See Change 14 in Annex 1.
Section 54A of TMA: No questioning in appeal of amounts of certain social security income
1311.Section 54A sets out the consequences of a notice being given of a taxable amount of jobseeker’s allowance or income support.
Section 54B of TMA: Notifications of taxable amounts of certain social security income
1312.Section 54B sets out the process for notification and objection.
Section 54C of TMA: Interpretation of sections 54A and 54B: “appropriate officer” etc
1313.Section 54C provides definitions.
1314.The benefit known as “unemployment benefit” has been superseded by jobseeker’s allowance, but the term has been retained in the rewritten legislation as it could be argued that it was used more generally to cover any form of unemployment benefit.
1315.Social security functions in Northern Ireland were transferred to the Department for Social Development by the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (SR(NI) 1999/481).