# Income Tax (Earnings and Pensions) Act 2003, Section 679: Taxable social security income

Extent: E+W+S+N.I.

(1) If section 678 applies, the taxable social security income for a taxable benefit for a tax year is the full amount of the social security income arising in the tax year, but subject to subsection (2).
(2) That income is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs).
(3) See also Chapter 4 of that Part (unremittable income).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/679 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-679
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.