656Nature of charge to tax on social security incomeU.K.
This
adran has no associated
Nodiadau Esboniadol
(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.