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

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/661 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-661
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.