The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023
These Regulations make amendments and provide for a modification to Part 10 of, and Schedule 1 to, the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that the Scottish carer support payment is a social security benefit chargeable to income tax and that no liability to income tax arises on certain other social security benefits specified in the Regulations.
Lifecycle
Department
Made
26 Oct 2023
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In force
19 Nov 2023
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) and (2)(b), (c) and (d) of the Finance Act 2020and section 27(1) and (4)(b) of the Finance (No. 2) Act 2023.
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