Section 678 Taxable benefits: foreign benefits

(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 character to a benefit listed in Table A, and

(b)

it is payable to a person resident in the United Kingdom.

(2)

But this section does not apply to a benefit which is charged to tax under Part 9 (pension income).

Notes on Part 10

F1: Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5