Section 661 — Income Tax (Earnings and Pensions) Act 2003: Taxable social security income

Taxable social security income 661 1 This section applies in relation to each of the following taxable benefits listed in Table A— bereavement allowance, carer’s allowance, carer's allowance supplement, carer support payment, contributory employment and support allowance, incapacity benefit, ... income support. Scottish Carer Supplement, welfare 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.