The Income Tax (Exemption of Social Security Benefits) Regulations 2022
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 and payments made by local authorities of a description specified in the regulations.
Lifecycle
Department
Made
10 May 2022
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In force
01 Jun 2022
Enabling power
The Treasury, in exercise of the powers conferred by section 13(1) and 13(2)(b), (c) and (d) of the Finance Act 2020, make the following Regulations.
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