The Income Tax (Exemption of Social Security Benefits) Regulations 2021
The Regulations amend 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, including social security benefits paid by the Scottish Ministers and local authorities.
Lifecycle
Department
Made
29 Nov 2021
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In force
22 Dec 2021
Enabling power
The Treasury, in exercise of the powers conferred by section 13(1) and (2)(b) and (d) of the Finance Act 2020, make the following Regulations.
DocumentsOpen on legislation.gov.uk →