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

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/678 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-678
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.