Section 679 — Income Tax (Earnings and Pensions) Act 2003: Taxable social security income

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).