Part 10

Social security income
Chapter 2

Tax on social security income

Nature of charge to tax on social security income
656
1
The charge to tax on social security income is a charge to tax on that income excluding any exempt income.
2
“Exempt income” is social security income on which no liability to income tax arises as a result of any provision of Chapter 4, 5 or 7 of this Part.
This definition applies for the purposes of this Part.