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In force since 2024-10-21, 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. 901 INCOME TAX The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024 Made 4th September 2024 Laid before the House of Commons 5th September 2024 Coming into force 21st October 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) (No. 2) Regulations 2024 and come into force on 21st October 2024.
Propose a change(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— Pension Age Disability Payment | SS(S)A 2018 | Sections 24 and 31 .
Propose a change