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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 2 Tax on social security income

  • Section 656 Nature of charge to tax on social security income
  • Section 657 Meaning of “social security income”, “taxable benefits” etc.
  • Section 658 Amount charged to tax
  • Section 659 Person liable for tax
  1. Chapter 2 · Tax on social security income
  2. Meaning of “social security income”, “taxable benefits” etc.

Section 657 | Meaning of “social security income”, “taxable benefits” etc.

From legislation.gov.uk

(1)This section defines—

(2)“Social security income” means—

(a)the United Kingdom social security benefits listed in Table A,

(b)the United Kingdom social security benefits listed in Table B,

(c)the foreign benefits to which section 678 applies, and

(d)the foreign benefits to which section 681(2) applies.

(3)“Taxable benefits” means—

(a)the United Kingdom social security benefits listed in Table A, and

(b)the foreign benefits to which section 678 applies.

(4)Subsections (2) and (3) are subject to section 660(2).

(5)“Table A” means Table A in section 660.

(6)“Table B” means Table B in section 677.

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