Income Tax (Earnings and Pensions) Act 2003

655 Structure of Part 10 U.K.

(1) The structure of this Part is as follows—

Chapter 2—

(a) imposes the charge to tax on social security income, and

(b) provides for deductions to be made from the amount of income chargeable;

Chapter 3 sets out the UK social security benefits which are charged to tax under this Part and identifies—

(a) the amount of income chargeable to tax for a tax year, and

(b) the person liable to pay any tax charged;

Chapters 4 and 5 deal with exemptions from the charge to tax on UK social security benefits (whether under this Part or any other provision);

Chapters 6 and 7 make provision about foreign benefits.

[F1 Chapter 8 makes provision for the high income child benefit charge.]

(2) For other provisions about the taxation of social security benefits, see—

• section 151 of FA 1996 (power for the Treasury to make orders about the taxation of benefits payable under Government pilot schemes);

• [F2 section 781 of ITTOIA 2005 (exemption from income tax for payments under New Deal 50plus);

• section 782 of ITTOIA 2005 (exemption from income tax for payments under employment zone programmes).]

(3) For the charge to tax on social security pensions, see Part 9 (pension income).

Textual Amendments

F1 Words in s. 655(1) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(3)

F2 Words in s. 655(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 612 (with Sch. 2)