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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 656 is up to date with all changes known to be in force on or before 15 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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656Nature of charge to tax on social security incomeU.K.
This section has no associated Explanatory Notes
(1)The charge to tax on social security income is a charge to tax on that income excluding any exempt income.
(2)“Exempt income” is social security income on which no liability to income tax arises as a result of any provision of Chapter 4, 5 or 7 of this Part.
This definition applies for the purposes of this Part.
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