# Income Tax (Earnings and Pensions) Act 2003, Section 681: Taxable and other foreign benefits: exemptions


(1) No liability to income tax arises on a taxable foreign benefit if, or to the extent that, the corresponding UK benefit is exempt income.
(2) No liability to income tax arises on a benefit which is payable under the law of a country or territory outside the United Kingdom if it is substantially similar in character to a United Kingdom social security benefit listed in Table B.
(3) In this section—
“taxable foreign benefit” means a benefit to which section 678 applies;
“corresponding UK benefit”, in relation to a taxable foreign benefit, means the taxable benefit listed in Table A to which the foreign benefit is substantially similar in character (see section 678).

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/681 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.