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).