Statute
Section 656 — Income Tax (Earnings and Pensions) Act 2003: Nature of charge to tax on social security income
Text of the provision Official document
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.
Official source: legislation.gov.uk
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