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Section 663 Long-term incapacity benefit: previous entitlement to invalidity benefit

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(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—

    1. (a)

      Part 2 of SSCBA 1992, or

    2. (b)

      Part 2 of SSCB(NI)A 1992;

  • “long-term incapacity benefit” means incapacity benefit payable under—

    1. (a)

      section 30A(5), 40 or 41 of SSCBA 1992, or

    2. (b)

      section 30A(5), 40 or 41 of SSCB(NI)A 1992.

Notes on Part 10

Textual amendments

F1

Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5

Notes on Chapter 4

Modifications

C1

Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)