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Income Tax (Earnings and Pensions) Act 2003

Section 658: Amount charged to tax

2600.This section imposes the charge to tax. It is new.

2601.The section explains how relief for payroll giving is allowed against social security income. The rules for the relief are in Part 12. Those rules depend on a definition of “taxable social security income” from which the payroll giving deduction (“PGD”) is subtracted to arrive at the “net taxable social security income”. That lower amount is the amount on which tax is charged.

2602.Each taxable benefit is treated separately in the calculation of net taxable social security income.

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