Section 664 Short-term incapacity benefit not payable at the higher rate

(1)

No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.

(2)

In this section—

(a)

“short-term incapacity benefit” means incapacity benefit payable under—

(i)

section 30A(1) of SSCBA 1992, or

(ii)

section 30A(1) of SSCB(NI)A 1992;

(b)

the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—

(i)

section 30B of SSCBA 1992, or

(ii)

section 30B of SSCB(NI)A 1992.

Notes on Part 10

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

C1: Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)