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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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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 change(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 change(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 change(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