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Income Tax (Trading and Other Income) Act 2005

Paragraph 614: section 681A of ITEPA

3530.This new section of ITEPA provides a similar exemption for consular employees’ foreign social security benefits to that in section 771 of this Act.

3531.This new section is based on section 322 of ICTA and brings into ITEPA the exemption for income within subsection (1A)(d) of that section. This is income that was previously charged under Schedule D Case V. This section now brings the exemption for foreign benefits into ITEPA under which the income would be charged if it were not exempt.

3532.The commentary on section 771 of this Act (relevant foreign income of consular officers and employees) applies to this new section of ITEPA also when read as for foreign benefits.

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