658 Amount charged to tax
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

658  Amount charged to tax

(1)     The amount of social security income which is charged to tax under this Part for a particular tax year is as follows.

(2)     In relation to a taxable benefit, the amount charged to tax is the net taxable social security income for the tax year.

(3)     The net taxable social security income for a taxable benefit for a tax

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