Section 678 — Income Tax (Earnings and Pensions) Act 2003: Taxable benefits: foreign benefits

Taxable benefits: foreign benefits 678 1 This section applies to any benefit which is payable under the law of a country or territory outside the United Kingdom if—

a it is substantially similar in character to a benefit listed in Table A, and b it is payable to a person resident in the United Kingdom.

2 But this section does not apply to a benefit which is charged to tax under Part 9 (pension income).