349Interpretation

1. In this section and sections 350 to 352,—

   main benefit means any of the following:

   1. a main benefit as defined in section YA 1 of the Income Tax Act 2007:
   2. an income-tested benefit, as that term is defined in whichever of the following apply:
      1. section 2 of the Income Tax Act 1976; or
      2. section OB 1 of the Income Tax Act 1994; or
      3. section OB 1 of the Income Tax Act 2004

   source deduction payment means a payment that is—

   1. within the meaning of that term in whichever of the following apply:
      1. section 2 of the Income Tax Act 1976; or
      2. section OB 1 of the Income Tax Act 1994; or
      3. section OB 1 of the Income Tax Act 2004; or
   2. a PAYE income payment, as that term is defined in section RD 3 of the Income Tax Act 2007 (if applicable)

   specified provision, in relation to a source deduction payment, means (as the case requires)—

   1. the fourth proviso to section 343(1) of the Income Tax Act 1976; or
   2. the fourth proviso to section NC 6(1) of the Income Tax Act 1994; or
   3. section NC 6(1D) of the Income Tax Act 1994; or
   4. section NC 6(1D) of the Income Tax Act 2004; or
   5. section RD 11(3) of the Income Tax Act 2007.

Compare

• 1964 No 136 s 83A(6)

Notes

• Section 349 income-tested benefit: repealed, on 30 March 2021, by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
• Section 349 main benefit: inserted, on 30 March 2021, by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).