Income Tax (Earnings and Pensions) Act 2003 section 655

Structure of Part 10

Section 655 provides a roadmap to Part 10 of the Act, explaining how the various chapters deal with the taxation of social security income, including UK benefits, exemptions, foreign benefits, and the high income child benefit charge.

• Part 10 is organised into chapters covering the tax charge on social security income, which UK benefits are taxable and who is liable, exemptions from that charge, foreign benefits, and the high income child benefit charge
• Other legislation outside Part 10 also affects the taxation of social security benefits, including Treasury powers to make orders about pilot scheme benefits, exemptions for New Deal 50plus and employment zone programme payments, rules on Northern Ireland supplementary welfare payments, a power to exempt benefits from income tax, and a power to clarify the tax treatment of devolved social security benefits
• Social security pensions are not dealt with in Part 10 but are instead taxed under Part 9 of the Act as pension income
• The cross-references to other legislation exist because those rules can apply more broadly than just to social security income — for example, a Treasury order may require a benefit to be taxed as a business receipt rather than as social security income