Section 349 — Social Security Act 2018: Interpretation

349 Interpretation In this section and sections 350 to 352 ,— income-tested benefit has the same meaning as in whichever of the following apply: (a) section 2 of the Income Tax Act 1976; or (b) section OB 1 of the Income Tax Act 1994; or (c) section OB 1 of the Income Tax Act 2004; or (d) section YA 1 of the Income Tax Act 2007 source deduction payment means a payment that is— (a) within the meaning of that term in whichever of the following apply: (i) section 2 of the Income Tax Act 1976; or (ii) section OB 1 of the Income Tax Act 1994; or (iii) section OB 1 of the Income Tax Act 2004; or (b) a PAYE income payment, as that term is defined in section RD 3 of the Income Tax Act 2007 (if applicable) specified provision , in relation to a source deduction payment, means (as the case requires)— (a) the fourth proviso to section 343(1) of the Income Tax Act 1976; or (b) the fourth proviso to section NC 6(1) of the Income Tax Act 1994; or (c) section NC 6(1D) of the Income Tax Act 1994; or (d) section NC 6(1D) of the Income Tax Act 2004; or (e) section RD 11(3) of the Income Tax Act 2007. Compare: 1964 No 136 s 83A(6)