Section 658 | Amount charged to tax

(1)The amount of social security income which is charged to tax under this Part for a particular tax year is as follows.

(2)In relation to a taxable benefit, the amount charged to tax is the net taxable social security income for the tax year.

(3)The net taxable social security income for a taxable benefit for a tax year is given by the formula—

(4)In relation to bereavement allowance, carer’s allowance, carer's allowance supplement, carer support payment, contributory employment and support allowance, incapacity benefit, income support, Scottish Carer Supplement, welfare supplementary payments payable pursuant to the loss of contributory employment and support allowance and welfare supplementary payments payable pursuant to the loss of, or a reduction in the amount payable of, income support (which are listed in Table A), the amount of taxable social security income is determined in accordance with section 661.^F1F2F3F4F5

(5)In relation to any other benefit listed in Table A, the amount of taxable social security income is the amount of the benefit that falls to be charged to tax.

(6)In relation to foreign benefits to which section 678 applies, the amount of taxable social security income is determined in accordance with section 679.

(7)In determining for the purposes of this Act the amount of taxable social security income, any exempt income is to be excluded.