# Income Tax (Earnings and Pensions) Act 2003, Section 667: Amounts in excess of taxable maximum

Extent: E+W+S+N.I.

(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.
(2) The claimant’s taxable maximum for a period is determined–
(a) under section 668(1), (2) and (3) where the claimant is a member of a couple, and
(b) under section 668(2A) and (3) where the claimant is not a member of a couple.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/667 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-667
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.