679Taxable social security incomeU.K.
This section has no associated Explanatory Notes
(1)If section 678 applies, the taxable social security income for a taxable benefit for a tax year is the amount on which tax would be chargeable if the benefit were chargeable to tax under Case V of Schedule D (see in particular the provisions of ICTA listed in subsection (2)).
(2)Those provisions of ICTA are—
(a)sections 65 and 68 (calculation of the amount of the income on which tax is to be charged in the tax year);
(b)section 584 (relief for unremittable overseas income);
(c)section 585 (relief on delayed remittances).