Section 655 | Structure of Part 10

(1)The structure of this Part is as follows—Chapter 2—^F1F2

(a)imposes the charge to tax on social security income, and

(b)provides for deductions to be made from the amount of income chargeable;

(a)the amount of income chargeable to tax for a tax year, and

Chapter 3 sets out the UK social security benefits which are charged to tax under this Part and identifies—Chapters 4 and 5 deal with exemptions from the charge to tax on UK social security benefits (whether under this Part or any other provision);Chapters 6 and 7 make provision about foreign benefits. Chapter 8 makes provision for the high income child benefit charge. Chapter 9 makes provision for the winter fuel payment charge.

(2)For other provisions about the taxation of social security benefits, see—^F3F4F5F6

section 151 of FA 1996 (power for the Treasury to make orders about the taxation of benefits payable under Government pilot schemes);

section 781 of ITTOIA 2005 (exemption from income tax for payments under New Deal 50plus);

section 782 of ITTOIA 2005 (exemption from income tax for payments under employment zone programmes);

section 44 of FA 2016 (tax treatment of supplementary welfare payments: Northern Ireland);

section 13 of FA 2020 (power to exempt social security benefits from income tax) ;

section 27 of F(No. 2)A 2023 (power to clarify tax treatment of devolved social security benefits).

(3)For the charge to tax on social security pensions, see Part 9 (pension income).