Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 10 U.K. Social security income

Chapter 6 U.K. Taxable foreign benefits

678 Taxable benefits: foreign benefits U.K.

(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).

679 Taxable social security income U.K.

(1) If section 678 applies, the taxable social security income for a taxable benefit for a tax year is [F1 the 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

F1 Words 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)

F2 S. 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)

680 Person liable for tax U.K.

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.