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Section 669 Interpretation

United Kingdom

F1(A1)

In sections 665 and 667 “relevant welfare supplementary payment” means a payment to which a person is entitled under–

(a)

regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12 of WSP(LCP)R(NI) 2016, or

(b)

regulation 4 , 5 or 6 of WSP(LDRP)R(NI) 2016.

(1)

In section 668, except in relation to Northern Ireland—

  • “applicable amount” means the amount prescribed in relation to income support in regulations made under section 135 of SSCBA 1992;

  • F2“couple” has the same meaning as in section 137(1) of SSCBA 1992

(2)

In section 668, in relation to Northern Ireland—

  • “applicable amount” means the amount prescribed in relation to income support in regulations made under section 131 of SSCB(NI)A 1992;

  • F3“couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992

(3)

In section 668 “relevant couple”, in relation to a claimant, means the ... couple of which the claimant is a member.

Annotations

Textual amendments

F1

S. 669(A1) 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, 11

F2

Words in s. 669(1) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 164(a)

F3

Words in s. 669(2) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 164(b)

Notes on Part 10

Textual amendments

F1

Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5

Notes on Chapter 4

Modifications

C1

Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)

Notes on Income support and relevant welfare supplementary payments

Textual amendments

F1

Words in s. 665 cross-heading 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, 7