{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-667",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-667.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/667",
  "kind": "section",
  "number": "667",
  "heading": "Amounts in excess of taxable maximum",
  "text": "(1) If the amount of income support and relevant welfare supplementary payments paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.\n(2) The claimant’s taxable maximum for a period is determined–\n(a) under section 668(1), (2) and (3) where the claimant is a member of a couple, and\n(b) under section 668(2A) and (3) where the claimant is not a member of a couple.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 667(1) 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, 9(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 667(2) 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, 9(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/667",
    "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."
}