- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
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Income Tax (Earnings and Pensions) Act 2003, Chapter 6 is up to date with all changes known to be in force on or before 26 August 2024. 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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(1)This section applies to any benefit which is payable under the law of a country or territory outside the United Kingdom if—
(a)it is substantially similar in character to a benefit listed in Table A, and
(b)it is payable to a person resident in the United Kingdom.
(2)But this section does not apply to a benefit which is charged to tax under Part 9 (pension income).
(1)If section 678 applies, the taxable social security income for a taxable benefit for a tax year is [F1the full amount of the social security income arising in the tax year, but subject to subsection (2).]
[F2(2)That income is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs).
(3)See also Chapter 4 of that Part (unremittable income).]
Textual Amendments
F1Words in s. 679(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 613(2) (with Sch. 2)
F2S. 679(2)(3) substituted for s. 679(2) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 613(3) (with Sch. 2)
The person liable for any tax charged under this Part on a benefit to which section 678 applies is the person receiving or entitled to the benefit.
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