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

Part 10 Social security income

Chapter 1 Introduction

655 Structure 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).