Part 10Social security income
Chapter 3Taxable UK social security benefits
661Taxable social security income
(1)
This section applies in relation to each of the following taxable benefits listed in Table A—
bereavement allowance,
carer’s allowance,
F1carer's allowance supplement,
F2carer support payment,
F3contributory employment and support allowance,
incapacity benefit, F4...
income support.
F5welfare supplementary payments payable pursuant to the loss of contributory employment and support allowance, and
welfare supplementary payments payable pursuant to the loss of, or a reduction of the amount payable of, income support.
(2)
The amount of taxable social security income for a taxable benefit for a tax year is the full amount of the benefit accruing in the tax year irrespective of when any amount is actually paid.