Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 667: Amounts in excess of taxable maximum
2647.This section deals with the second restriction to the charge on income support. It derives from section 151(3) of ICTA.
2648.Subsection (1) sets out the restriction. No more than the “taxable maximum” of the benefit is taxable. This term is used in section 151(3) of ICTA. The section retains it as a useful and clear label for the amount that has to be calculated by applying the rules in section 668.