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In force since 2024-04-01, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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4 provisions
Title and introductory text
2024 No. 287
INCOME TAX
The Income Tax (Exemption of Social Security Benefits) Regulations 2024
Made
4th March 2024
Laid before the House of Commons
5th March 2024
Coming into force
1st April 2024
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.
Propose a change1 Citation, commencement and interpretation
(1) These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) Regulations 2024 and come into force on 1st April 2024.
(2) In these Regulations, “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003.
Propose a change2 Amendment to the Income Tax (Earnings and Pensions) Act 2003
(1) Chapter 5 of Part 10 of ITEPA (social security income) is amended as follows.
(2) In section 677(1), in Table B (UK social security benefits wholly exempt from tax: Table B), in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert—
“Payments made under the Parental Transitions Support scheme | LGSA 2003 | Section 20”.
Propose a change3 Modification to the Income Tax (Earnings and Pensions) Act 2003
(1) Chapter 5 of Part 10 of ITEPA (social security income) is modified as follows.
(2) Section 677(1) has effect as if, in Table B (UK social security benefits wholly exempt from tax: Table B), in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place there were inserted—
“Payments made under the Jobs Plus Pilot | ETA 1973 | Section 2”.
Propose a change