The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024

These Regulations make an amendment to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.

Lifecycle

Department

Made

04 Sept 2024

—

In force

21 Oct 2024

Enabling power

The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 05 Sept 2024 · 57 KB

Instrument PDF

application/pdf · 05 Sept 2024 · 179 KB