Income Tax (Earnings and Pensions) Act 2003

656Nature of charge to tax on social security incomeU.K.

This section has no associated Explanatory Notes

(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.