Income Tax (Earnings and Pensions) Act 2003 section 88

Disabled person's and working families' tax credits

Section 88 is a transitional provision ensuring that disabled person's tax credit and working families' tax credit remained exempt from income tax during any period when the old legislation authorising those credits had not yet been fully repealed.

• This paragraph applies where, on 6 April 2003, the Tax Credits Act 2002 had not yet fully repealed the provisions establishing disabled person's tax credit and working families' tax credit
• Until those repeals took full effect, the list of tax-exempt social security benefits in Table B of section 677(1) was to be read as including both disabled person's tax credit and working families' tax credit
• The affected provisions were section 128 (working families' tax credit) and section 129 (disabled person's tax credit) of the Social Security Contributions and Benefits Act 1992
• Equivalent Northern Ireland provisions were also covered: section 127 (working families' tax credit) and section 128 (disabled person's tax credit) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992