Part 10

Social security income
Chapter 1

Introduction

Structure of Part 10
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1
The structure of this Part is as follows—
- Chapter 2—
  1. imposes the charge to tax on social security income, and
  2. 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—
  1. the amount of income chargeable to tax for a tax year, and
  2. 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).