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The Income Tax (Exemption of Social Security Benefits) Regulations 2021
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Statutory Instruments
2021 No. 1341
Income Tax
The Income Tax (Exemption of Social Security Benefits) Regulations 2021
Made
29th November 2021
Laid before the House of Commons
30th November 2021
Coming into force
22nd December 2021
The Treasury, in exercise of the powers conferred by section 13(1) and (2)(b) and (d) of the Finance Act 2020(1), make the following Regulations.
(1)
2020 c. 14 (“FA 2020”). The Parliamentary procedure for section 13 of FA 2020 is found at section 1014 of the Income Tax Act 2007 (c. 3), which applies to all powers under the “Income Tax Acts”, as defined by Schedule 1 to the Interpretation Act 1978 (c. 30).
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