Income Tax (Earnings and Pensions) Act 2003, Section 679 is up to date with all changes known to be in force on or before 06 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.
(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)
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