{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-665",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-665.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/665",
  "kind": "section",
  "number": "665",
  "heading": "Exempt unless payable to a person involved in a trade dispute",
  "text": "(1) No liability to income tax arises on income support unless—\n(a) the income support is payable to one member of a ... couple (“the claimant”), and\n(b) section 126 of SSCBA 1992 or section 125 of SSCB(NI)A 1992 (trade disputes) applies to the claimant but not to the other member of the couple.\n(2) In this section “couple” has the same meaning as in section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992.\n(3) No liability to income tax arises on a relevant welfare supplementary payment unless the whole or part of the payment relates to a period in which the claimant was prevented from being entitled to jobseeker’s allowance by–\n(a) section 14 of the Jobseekers Act 1995 (trade disputes), or\n(b) Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes)\nor would have been so prevented if otherwise entitled to that benefit.\n(4) Where part of a relevant welfare supplementary payment relates to such a period no liability to income tax arises on the part that does not relate to such a period.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 665(2) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 163(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 665(3)(4) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 8(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 665 heading substituted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 8(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/665",
    "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."
}