PART IIIIncome Tax, Corporation Tax and Capital Gains Tax
CHAPTER IGeneral
32Social security benefits
(1)
In section 27 of the M1Finance Act 1981 (provisions relating to the taxation of social security payments)—
(a)
in subsection (3) (taxation of certain supplementary allowances)—
(i)
the words " (except so far as made by virtue of section 4 of that Act) " shall cease to have effect; and
(ii)
“(a)
his right to the allowance is subject to any condition contained in section 5 of that Act (requirements as to registration and availability for employment); or
(aa)
the allowance is paid to him under Regulation 12, 16 or 19 of the M2Supplementary Benefit (Urgent Cases) Regulations 1981, and his right to the allowance is not subject to the said section 5 by virtue only of Regulation 3(2) of those Regulations ; or”;
(b)
“(3A)
An allowance shall not be charged to tax under Schedule E by virtue of subsection (3)(b) above to the extent that it is made by virtue of section 4 of the said Act of 1976.”;
(c)
“(a)
in a case where the supplementary allowance is paid to a person—
(i)
to whom subsection (3)(a) above applies and he is for the purposes of the said Act of 1976 one of a married or unmarried couple the other one of whom is within section 8 of that Act and the said paragraph 10 applies to him, or
(ii)
to whom subsection (3)(b) above applies, to the amount specified in the said paragraph 10 ;
and at the end of that subsection there shall be inserted the following words—”;
“Any reference in this subsection to an amount or rate or increase specified in any provision is a reference to the amount or rate or increase so specified for the week in question.”;
(d)
“and
(d)
for any reference to the M3Supplementary Benefit (Urgent Cases) Regulations 1981 there were substituted a reference to the M4Supplementary Benefit (Urgent Cases) Regulations (Northern Ireland) 1981”; and
(e)
in subsection (11) (commencement of section 27) for the words " 5th April 1982 " there shall be substituted the words " 4th July 1982 ".
(2)
In section 29 of the Finance Act 1981 (pay as you earn repayments) in paragraph (b) for the words from " to the condition " to " or " there shall be substituted the words " to any condition contained in section 5 of the said Act of 1976 or, in Northern Ireland, Article 7 of the said Order (requirements as to registration and availability for employment); or ".
(3)
Any reference in section 27 or section 29 of the M5Finance Act 1981 to section 5 of the M6Supplementary Benefits Act 1976 or to Article 7 of the M7Supplementary Benefits (Northern Ireland) Order 1977 includes a reference to that section or Article as amended by any other enactment including an enactment passed or made after the passing of this Act.
(4)
Paragraph (e) of subsection (1) above shall be deemed to have come into force on 5th April 1982 and the remainder of this section shall be deemed to have come into force on 5th July 1982.