Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 644A — Health and employment insurance payments
Health and employment insurance payments 644A 1 No liability to income tax arises in respect of a pension or annuity payment if or to the extent that— a were the payment an annual payment falling…
Section 645 — Social security pensions: increases in respect of children
Social security pensions: increases in respect of children 645 1 No liability to income tax arises on a part of a social security pension which is attributable to an increase in respect of a child. 2…
Section 646 — Former miners etc: coal and allowances in lieu of coal
Former miners etc: coal and allowances in lieu of coal 646 1 No liability to income tax arises on— a the provision of coal or smokeless fuel— i to a former colliery worker, or ii to the widow or…
Section 646A — Foreign pensions of consular employees
Foreign pensions of consular employees 646A 1 No liability to income tax arises in respect of foreign pension income of a consular officer or employee in the United Kingdom for a foreign state if— a…
Section 646B — Registered schemes: beneficiaries' annuities from unused funds
Registered schemes: beneficiaries' annuities from unused funds 646B 1 The charge to tax under this Part does not apply to a dependants' annuity, or nominees' annuity, payable to a person if— a it is…
Section 646C — Registered schemes: beneficiaries' annuities from drawdown funds
Registered schemes: beneficiaries' annuities from drawdown funds 646C 1 The charge to tax under this Part does not apply to a dependants' short-term annuity, nominees' short-term annuity, dependants'…
Section 646D — Non-registered schemes: beneficiaries' annuities from unused funds
Non-registered schemes: beneficiaries' annuities from unused funds 646D 1 The charge to tax under this Part does not apply to an annuity payable to a person if— a it is paid in respect of a deceased…
Section 646E — Non-registered schemes: beneficiaries' annuities from drawdown funds
Non-registered schemes: beneficiaries' annuities from drawdown funds 646E 1 The charge to tax under this Part does not apply to an annuity paid to a person if— a it is paid in respect of a deceased…
Section 646F — Interpretation of sections 646B to 646E
Interpretation of sections 646B to 646E 646F In sections 646B to 646E, an expression listed in the first column of the table has the meaning given by the provision of FA 2004 listed against that…
Section 647 — Introduction and meaning of “foreign residence condition” etc.
Introduction and meaning of “foreign residence condition” etc. 647 1 The provisions of this Part provide that no liability to income tax arises on certain kinds of pensions if the foreign residence…
Section 648 — The Central African Pension Fund
The Central African Pension Fund 648 1 No liability to income tax arises on a pension which is paid from the Central African Pension Fund if the foreign residence condition is met. 2 In this section…
Section 649 — Commonwealth government pensions
Commonwealth government pensions 649 1 No liability to income tax arises on a pension paid out of a fund which is established— a in the United Kingdom, b by a Commonwealth government, c for the sole…
Section 650 — Oversea Superannuation Scheme
Oversea Superannuation Scheme 650 1 No liability to income tax arises on a pension which is paid under the Oversea Superannuation Scheme (formerly known as the Colonial Superannuation Scheme) if the…
Section 651 — Overseas Pensions Act 1973
Overseas Pensions Act 1973 651 1 No liability to income tax arises on a pension which is paid under section 1 of OPA 1973 if the foreign residence condition is met. 2 Subsection (1) applies whether…
Section 652 — Overseas Service Act 1958
Overseas Service Act 1958 652 1 No liability to income tax arises on a pension— a which is paid under the authority of the Overseas Service Act 1958 (c. 14), and b which the Secretary of State…
Section 653 — Overseas Service Pensions Fund
Overseas Service Pensions Fund 653 1 No liability to income tax arises on a pension which is paid out of the Overseas Service Pensions Fund if the foreign residence condition is met. 2 In this…
Section 654 — The Pensions (India, Pakistan and Burma) Act 1955
The Pensions (India, Pakistan and Burma) Act 1955 654 1 No liability to income tax arises on a pension paid under the authority of the Pensions (India, Pakistan and Burma) Act 1955 (c. 22) if the…
Section 655 — Structure of Part 10
Structure of Part 10 655 1 The structure of this Part is as follows— Chapter 2— a imposes the charge to tax on social security income, and b provides for deductions to be made from the amount of…
Section 656 — Nature of charge to tax on social security income
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…
Section 657 — 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 ”…
Section 658 — Amount charged to tax
Amount charged to tax 658 1 The amount of social security income which is charged to tax under this Part for a particular tax year is as follows. 2 In relation to a taxable benefit, the amount…
Section 659 — Person liable for tax
Person liable for tax 659 The person liable for any tax charged under this Part is identified in— a section 662 (UK benefits), or b section 680 (foreign benefits).
Section 660 — Taxable benefits: UK benefits – Table A
Taxable benefits: UK benefits – Table A 660 1 This is Table A— TABLE A TAXABLE UK BENEFITS Social security benefit Payable under . . . . . . . . . . . . . . . . . . . . . . . . . . . Carer’s…
Section 661 — Taxable social security income
Taxable social security income 661 1 This section applies in relation to each of the following taxable benefits listed in Table A— bereavement allowance, carer’s allowance, carer's allowance…
Section 662 — Person liable for tax
Person liable for tax 662 The person liable for any tax charged under this Part on a taxable benefit listed in Table A is the person receiving or entitled to the benefit.
Section 663 — Long-term incapacity benefit: previous entitlement to invalidity benefit
Long-term incapacity benefit: previous entitlement to invalidity benefit 663 1 No liability to income tax arises on long-term incapacity benefit if— a a person is entitled to the benefit for a day of…
Section 664 — Short-term incapacity benefit not payable at the higher rate
Short-term incapacity benefit not payable at the higher rate 664 1 No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate. 2 In this section— a “…
Section 665 — Exempt unless payable to a person involved in a trade dispute
Exempt unless payable to a person involved in a trade dispute 665 1 No liability to income tax arises on income support unless— a the income support is payable to one member of a ... couple (“ the…
Section 666 — Child maintenance bonus
Child maintenance bonus 666 No liability to income tax arises on a part of income support which is attributable to a child maintenance bonus (within the meaning of section 10 of CSA 1995 or Article 4…
Section 667 — Amounts in excess of taxable maximum
Amounts in excess of taxable maximum 667 1 If the amount of income support and relevant welfare supplementary payments paid to a person (“ the claimant ”) for a week or a part of a week exceeds the…
Section 668 — Taxable maximum
Taxable maximum 668 1 A claimant’s taxable maximum for a week is determined under this subsection if the applicable amount for the purpose of calculating the income support consists only of an amount…
Section 669 — Interpretation
Interpretation 669 A1 In sections 665 and 667 “relevant welfare supplementary payment” means a payment to which a person is entitled under– a regulation 8 (when the recipient is entitled to the…
Section 670 — Child maintenance bonus
Child maintenance bonus 670 No liability to income tax arises on a part of a jobseeker’s allowance which is attributable to a child maintenance bonus (within the meaning of section 10 of CSA 1995 or…
Section 671 — Amounts in excess of taxable maximum
Amounts in excess of taxable maximum 671 1 If the amount of jobseeker’s allowance and relevant welfare supplementary payments paid to a person (“ the claimant ”) for a week or a part of a week…
Section 672 — Taxable maximum: general
Taxable maximum: general 672 1 A claimant’s taxable maximum for a week is determined— a under section 673, if the claimant is paid an income-based jobseeker’s allowance for that week, or b under…
Section 673 — Taxable maximum: income-based jobseeker’s allowance
Taxable maximum: income-based jobseeker’s allowance 673 1 A claimant’s taxable maximum for a week is determined under this section if— a the claimant is paid an income-based jobseeker’s allowance for…
Section 674 — Taxable maximum: contribution-based jobseeker’s allowance
Taxable maximum: contribution-based jobseeker’s allowance 674 1 A claimant’s taxable maximum for a week is determined under this section if— a the claimant is paid a contribution-based jobseeker’s…
Section 675 — Interpretation
Interpretation 675 A1 In section 671 “relevant welfare supplementary payments” means payments to which a person is entitled under– a regulation 8 (when the recipient is entitled to the payment by…
Section 676 — Increases in respect of children
Increases in respect of children 676 No liability to income tax arises on a part of a taxable benefit listed in Table A which is attributable to an increase in respect of a child.
Section 677 — UK social security benefits wholly exempt from tax: Table B
UK social security benefits wholly exempt from tax: Table B 677 1 No liability to income tax arises on the United Kingdom social security benefits listed in Table B. TABLE B—PART 1 BENEFITS PAYABLE…
Section 678 — 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…
Section 679 — 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…
Section 680 — Person liable for tax
Person liable for tax 680 The person liable for any tax charged under this Part on a benefit to which section 678 applies is the person receiving or entitled to the benefit.
Section 681 — Taxable and other foreign benefits: exemptions
Taxable and other foreign benefits: exemptions 681 1 No liability to income tax arises on a taxable foreign benefit if, or to the extent that, the corresponding UK benefit is exempt income. 2 No…
Section 681A — Foreign benefits of consular employees
Foreign benefits of consular employees 681A 1 No liability to income tax arises in respect of any benefit to which section 678 applies of a consular officer or employee in the United Kingdom for a…
Section 681B — High income child benefit charge
High income child benefit charge 681B 1 A person (“P”) is liable to a charge to income tax for a tax year if— a P's adjusted net income for the year exceeds £60,000 , and b one or both of conditions…
Section 681C — The amount of the charge
The amount of the charge 681C 1 The amount of the high income child benefit charge to which a person (“P”) is liable for a tax year is the appropriate percentage of the total of— a any amounts in…
Section 681D — Extension of charge in cases where child not living with claimant
Extension of charge in cases where child not living with claimant 681D 1 This section applies where— a a person (“R”) is entitled to an amount in respect of child benefit for a child for a week in a…
Section 681E — Special cases
Special cases 681E 1 The following amounts are to be disregarded for the purposes of this Chapter— a amounts to which a person is entitled but in respect of which an election under section 13A of the…
Section 681F — Alteration of income limit etc by Treasury order
Alteration of income limit etc by Treasury order 681F 1 The Treasury may by order— a substitute another amount for the amount for the time being specified in section 681B(1)(a) and defined as “L” in…