Section 657 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “social security income”, “taxable benefits” etc.

Meaning of “social security income”, “taxable benefits” etc. 657 1 This section defines— “ social security income ” for the purposes of the Tax Acts, and “taxable benefits”, “Table A” and “ Table B ” for the purposes of this Part. 2 “ Social security income ” means—

a the United Kingdom social security benefits listed in Table A, b the United Kingdom social security benefits listed in Table B, c the foreign benefits to which section 678 applies, and d the foreign benefits to which section 681(2) applies. 3 “ Taxable benefits ” means—

a the United Kingdom social security benefits listed in Table A, and b the foreign benefits to which section 678 applies.

4 Subsections (2) and (3) are subject to section 660(2). 5 “ Table A ” means Table A in section 660. 6 “ Table B ” means Table B in section 677.