Parts 9 and 10 ITEPA 2003Only those UK social security benefits that are specified in Table A at Section 660(1) ITEPA 2003 are taxable as social security income under Part 10 ITEPA 2003. Some other social security benefits, specified at Section 577 ITEPA 2003 are taxable as pension income under Part 9 ITEPA 2003.

The following benefits are taxable. The benefits are described at the paragraphs mentioned below:

Bereavement Allowance (see EIM76173), replaced Widow's Pension from 9 April 2001

Certain payments of Incapacity Benefit, see EIM76180

Contributions based Employment and Support Allowance, see EIM76186

Certain payments of Income Support, see EIM76190

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