Part 10

Social security income
Chapter 6

Taxable foreign benefits

Taxable social security income
679
1
If section 678 applies, the taxable social security income for a taxable benefit for a tax year is the full amount of the social security income arising in the tax year, but subject to subsection (2).
2
That income is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of
ITTOIA
2005 (relevant foreign income: remittance basis and deductions and reliefs).
3
See also Chapter 4 of that Part (unremittable income).
S. 679(2)(3) substituted for s. 679(2) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 613(3) (with Sch. 2)
Words in s. 679(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 613(2) (with Sch. 2)