# Income Tax (Earnings and Pensions) Act 2003, Section 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/656 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-656
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.