Part 10Social security income
Chapter 6Taxable foreign benefits
678Taxable benefits: foreign benefits
(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).