s 657 Meaning of “social security income”, “taxable benefits” etc.
(1) This section defines— “ social security income ” for the purposes of the Tax Acts, and “taxable benefits”, “Table A” and “ Table B ” for the purposes of this Part. (2) “ Social security income ” means— (a) the United Kingdom social security benefits listed in Table A, (b) the United Kingdom social security benefits listed in Table B, (c) the foreign benefits to which section 678 applies, and (d) the foreign benefits to which section 681(2) applies. (3) “ Taxable benefits ” means— (a) the United Kingdom social security benefits listed in Table A, and (b) the foreign benefits to which section 678 applies. (4) Subsections (2) and (3) are subject to section 660(2). (5) “ Table A ” means Table A in section 660. (6) “ Table B ” means Table B in section 677.