The Income Tax (Exemption of Social Security Benefits) Regulations 2024
These Regulations make an amendment and provide for a modification 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 Mar 2024
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In force
01 Apr 2024
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.
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