679Taxable social security incomeU.K.
(1)If section 678 applies, the taxable social security income for a taxable benefit for a tax year is [F1the full amount of the social security income arising in the tax year, but subject to subsection (2).]
[F2(2)That income is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs).
(3)See also Chapter 4 of that Part (unremittable income).]
Textual Amendments
F1Words in s. 679(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 613(2) (with Sch. 2)
F2S. 679(2)(3) substituted for s. 679(2) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 613(3) (with Sch. 2)