(1) These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024 and come into force on 21st October 2024.
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The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024
(1) Chapter 5 of Part 10 of ITEPA 2003 (social security income) is amended as follows.
(2) In section 677(1) of ITEPA 2003, in Part 1 of Table B (UK social security benefits wholly exempt from tax: Table B: benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert—
Cite this legislation
The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2024-901
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