24(1)The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.E+W+S
(2)In section 658(4) (amount charged to tax to be calculated in accordance with section 661), after “carer's allowance,” insert “ contributory employment and support allowance, ”.
(3)In the table of taxable benefits in section 660 (“Table A”), after the entry relating to “Carer's allowance” insert—
| “Contributory employment and support allowance | WRA 2007 | Section 1(2)(a) |
| Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007” | ||
(4)In section 661(1) (social security income taxable on an accruals basis), after “carer's allowance,” insert— “ contributory employment and support allowance, ”.
(5)In the table of benefits wholly exempt from tax in section 677 (“Table B”), after the entry relating to “Housing benefit” insert—
| “Income-related employment and support allowance | WRA 2007 | Section 1(2)(b) |
| Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007” | ||
(6)In Part 1 of Schedule 1 (abbreviations of Acts), at the end insert—
| “WRA 2007 | The Welfare Reform Act 2007” |
Commencement Information
I1Sch. 3 para. 24 in force at 18.3.2008 for specified purposes by S.I. 2008/787, art. 2(1)
I2Sch. 3 para. 24 in force at 27.10.2008 in so far as not already in force by S.I. 2008/787, art. 2(4)(f)