Part 10Social security income
Chapter 6Taxable foreign benefits
679Taxable social security income
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).