• Home
  • Tax Law Online
  • ITEPA2003 | 2009 | Section 669 Interpretation

Section 669 Interpretation

Contents | Previous section | Next section
Section_bannerLearn more
Kindle_icon_40x40
£8.04 on Kindle
store UK | US (non-UK customers) | sneak peak
Pdf-icon_40x40
£20 eBook download

(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;

[“couple” has the same meaning as in section 137(1) of SSCBA 1992]1.

Amendments

1 Substituted by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) regulation 164(a) from 5 December 2005.

(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;

[“couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992]1.

Amendments

1 Substituted by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) regulation 164(b) from 5 December 2005.

(3) In section 668 “relevant couple”, in relation to a claimant, means the ...1 couple of which the claimant is a member.

Amendments

1 The words “married or unmarried” omitted by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) regulation 164(c) from 5 December 2005.

Contents | Previous section | Next section