Income Tax (Earnings and Pensions) Act 2003(c. 1) - Explanatory Notes

Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Example 3

Ne = £5,000; Da = 183; De = 183; Smg = 0

Part 10: Social security income

Jobseeker’s allowance

Chapter 6: Taxable foreign benefits

Overview

Section 680: Person liable for tax

2696. This section provides that the person chargeable is the person receiving or entitled to the income. It derives from section 59(1) of ICTA.

2697. Paragraph 2689 explains that the charge on foreign social security benefits in ICTA is under Schedule D. So section 59(1) of ICTA applies to charge the person receiving or entitled to the income.