Income Tax (Earnings and Pensions) Act 2003 s 656

s 656 Nature of charge to tax on social security income

(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 security income on which no liability to income tax arises as a result of any provision of Chapter 4, 5 or 7 of this Part. This definition applies for the purposes of this Part.