Incapacity Benefit

Incapacity benefit is taxable, yep fine. However, my client seems to think that because she has been on this since 1991 then it is not taxable for her. I can find no information relating to this. Anyone have any knowledge of this??
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Incapacity benefit (IB) is a social security benefit payable to those who are incapable of work because of illness or disability. IB is taxable except:
•where IB is payable to a person who was entitled to invalidity benefit prior to 13 April 1995 (when incapacity benefit replaced invalidity benefit) provided the benefit is in respect of the same period of incapacity. (However, if the person was entitled to Sickness Benefit prior to 13 April 1995 then the IB became taxable when that person started to receive the short-term higher rate of IB.) The DWP may ignore short periods of work when determining a period of incapacity, but if a period of work is not ignored, so a recipient who had a period of incapacity before 13 April 1995 starts a new period of incapacity after that date, the IB will be taxable after 6 months under the normal rules.
Here is the link
http://www.hmrc.gov.uk/manuals/eimanual/EIM76180.
Hope this helps.
HMRC's website hurts my head at times.
That section is too painfull to re-read
I wonder how many people are having their benefit wrongly treated for tax..
No, I think if you check, it is the other way around. Confusing I know.