Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 655: Structure of Part 10
2589.This is the only section in the Chapter. It is new.
2590.Subsection (1) lists the other Chapters in the Part. It identifies the different Chapters that deal with United Kingdom and foreign social security benefits. In each case, different Chapters deal with the benefits that are charged to tax and those that are exempt.
2591.Subsection (2) is a signpost to three rules that apply to government payments but which are not dealt with in this Part. The rules are not rewritten in this Part because they may apply more widely than to social security income alone. For instance, a Treasury order under section 151 of FA 1996 may require that a benefit is taxed as a business receipt.