{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-678",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-678.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/678",
  "kind": "section",
  "number": "678",
  "heading": "Taxable benefits: foreign benefits",
  "text": "(1) This section applies to any benefit which is payable under the law of a country or territory outside the United Kingdom if—\n(a) it is substantially similar in character to a benefit listed in Table A, and\n(b) it is payable to a person resident in the United Kingdom.\n(2) But this section does not apply to a benefit which is charged to tax under Part 9 (pension income).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/678",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}