Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 645: Social security pensions: increases in respect of children
2557.This section applies to a social security benefit, taxed as pension income, if the benefit is increased because the recipient is responsible for a child. It derives from section 617(1)(b) of ICTA and ESC A24.
2558.Subsection (2) defines “social security pension”. Paragraph (a) derives from section 617(1)(b) of ICTA. Paragraph (b) derives from ESC A24.