Section 665 — Income Tax (Earnings and Pensions) Act 2003: Exempt unless payable to a person involved in a trade dispute

Exempt unless payable to a person involved in a trade dispute 665 1 No liability to income tax arises on income support unless—

a the income support is payable to one member of a ... couple (“ the claimant ”),

and b section 126 of SSCBA 1992 or section 125 of SSCB(NI)A 1992 (trade disputes) applies to the claimant but not to the other member of the couple.

2 In this section “couple” has the same meaning as in section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992.

3 No liability to income tax arises on a relevant welfare supplementary payment unless the whole or part of the payment relates to a period in which the claimant was prevented from being entitled to jobseeker’s allowance by– a section 14 of the Jobseekers Act 1995 (trade disputes), or b Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes) or would have been so prevented if otherwise entitled to that benefit.

4 Where part of a relevant welfare supplementary payment relates to such a period no liability to income tax arises on the part that does not relate to such a period.