Section 663 — Income Tax (Earnings and Pensions) Act 2003: Long-term incapacity benefit: previous entitlement to invalidity benefit

Long-term incapacity benefit: previous entitlement to invalidity benefit 663 1 No liability to income tax arises on long-term incapacity benefit if—

a a person is entitled to the benefit for a day of incapacity for work which falls in a period of incapacity for work which is treated for the purposes of that benefit as having begun before 13th April 1995, and b the part of that period which is treated as having fallen before that date includes a day for which that person was entitled to invalidity benefit.

2 In this section— “ invalidity benefit ” means invalidity benefit under— Part 2 of SSCBA 1992, or Part 2 of SSCB(NI)A 1992; “ long-term incapacity benefit ” means incapacity benefit payable under— section 30A(5), 40 or 41 of SSCBA 1992, or section 30A(5), 40 or 41 of SSCB(NI)A 1992.