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Income Tax (Earnings and Pensions) Act 2003

Section 662: Person liable for tax

2620.This section identifies the person chargeable. It is new.

2621.The rule in this section applies only to United Kingdom social security income. But an identical rule applies to foreign social security income – see section 680.

2622.The social security income Part includes income that ICTA taxes under Schedule E and income that ICTA taxes under Schedule D. For income taxed under Schedule D section 59(1) of ICTA identifies the person chargeable as the person “receiving or entitled” to the income.

2623.There is no equivalent of section 59(1) of ICTA for social security benefits that ICTA taxes under Schedule E. It would be inconsistent to identify a person chargeable for some but not all social security income. The social security income Part avoids this inconsistency. It makes the person liable for tax on social security income the person receiving or entitled to the income in all cases where ICTA does not specify the person chargeable. See Change 135 in Annex 1.

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