# Income Tax (Earnings and Pensions) Act 2003, 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/664 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-664
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.