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Income Tax (Earnings and Pensions) Act 2003

Status:

This is the original version (as it was originally enacted).

Chapter 1Introduction

655Structure of Part 10

(1)The structure of this Part is as follows—

  • Chapter 2—

    (a)

    imposes the charge to tax on social security income, and

    (b)

    provides for deductions to be made from the amount of income chargeable;

  • Chapter 3 sets out the UK social security benefits which are charged to tax under this Part and identifies—

    (a)

    the amount of income chargeable to tax for a tax year, and

    (b)

    the person liable to pay any tax charged;

  • Chapters 4 and 5 deal with exemptions from the charge to tax on UK social security benefits (whether under this Part or any other provision);

  • Chapters 6 and 7 make provision about foreign benefits.

(2)For other provisions about the taxation of social security benefits, see—

  • section 151 of FA 1996 (power for the Treasury to make orders about the taxation of benefits payable under Government pilot schemes);

  • section 84 of FA 2000 (exemption of payments under New Deal 50plus);

  • section 85 of FA 2000 (exemption of payments under Employment Zones programme).

(3)For the charge to tax on social security pensions, see Part 9 (pension income).

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