Income Tax (Earnings and Pensions) Act 2003 section 669

Interpretation

Section 669 provides definitions of key terms used in the related sections dealing with exemptions and taxable maximums for certain social security benefits.

• A "relevant welfare supplementary payment" covers specific Northern Ireland welfare payments under the loss of certain payments and loss of disability-related premiums regulations
• The "applicable amount" is the prescribed income support amount, defined differently depending on whether the claimant is in Great Britain or Northern Ireland
• A "couple" takes its meaning from the relevant social security legislation for the claimant's jurisdiction — either the Great Britain or Northern Ireland statute
• A "relevant couple" simply means the particular couple of which the claimant is a member