667Amounts in excess of taxable maximumU.K.
(1)If the amount of income support [F1and relevant welfare supplementary payments] paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.
[F2(2)The claimant’s taxable maximum for a period is determined–
(a)under section 668(1), (2) and (3) where the claimant is a member of a couple, and
(b)under section 668(2A) and (3) where the claimant is not a member of a couple.]
Textual Amendments
F1Words in s. 667(1) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 9(2)
F2S. 667(2) substituted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 9(3)