Income Tax (Earnings and Pensions) Act 2003

669InterpretationU.K.
This section has no associated Explanatory Notes

[F1(A1)In sections 665 and 667 “relevant welfare supplementary payment” means a payment to which a person is entitled under–

(a)regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12 of WSP(LCP)R(NI) 2016, or

(b)regulation 4 , 5 or 6 of WSP(LDRP)R(NI) 2016.]

(1)In section 668, except in relation to Northern Ireland—

  • “applicable amount” means the amount prescribed in relation to income support in regulations made under section 135 of SSCBA 1992;

  • [F2“couple” has the same meaning as in section 137(1) of SSCBA 1992]

(2)In section 668, in relation to Northern Ireland—

  • “applicable amount” means the amount prescribed in relation to income support in regulations made under section 131 of SSCB(NI)A 1992;

  • [F3“couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992]

(3)In section 668 “relevant couple”, in relation to a claimant, means the F4... couple of which the claimant is a member.

Textual Amendments

F1S. 669(A1) 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, 11

F4Words in s. 669(3) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 164(c)