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Changes over time for: Section 656


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2014.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 656 is up to date with all changes known to be in force on or before 17 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.

Changes to Legislation
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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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