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Changes over time for: Chapter 6


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Point in time view as at 17/12/2014.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Chapter 6 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Chapter 6U.K.Taxable foreign benefits
678Taxable benefits: foreign benefitsU.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).
679Taxable social security incomeU.K.
(1)If section 678 applies, the taxable social security income for a taxable benefit for a tax year is [the full amount of the social security income arising in the tax year, but subject to subsection (2).]
[(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).]
680Person liable for taxU.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.
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