{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-664",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-664.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/664",
  "kind": "section",
  "number": "664",
  "heading": "Short-term incapacity benefit not payable at the higher rate",
  "text": "(1) No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.\n(2) In this section—\n(a) “short-term incapacity benefit” means incapacity benefit payable under—\n(i) section 30A(1) of SSCBA 1992, or\n(ii) section 30A(1) of SSCB(NI)A 1992;\n(b) the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—\n(i) section 30B of SSCBA 1992, or\n(ii) section 30B of SSCB(NI)A 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/664",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}