The Income Tax (Exemption of Social Security Benefits) Regulations 2022

Amendments to the Income Tax (Earnings and Pensions) Act 2003

2.  In section 677(1) of ITEPA(1), in Part 1 of Table B (UK social security benefits wholly exempt from tax: Table B: benefits payable under primary legislation etc) at the appropriate place insert—

“Adult Disability Payment

SS(S)A 2018

Sections 24 and 31”.

(1)

Section 677 was amended by: paragraph 9 of Schedule 17 and Part 2 of Schedule 42 to the Finance Act 2004 (c. 12), paragraph 24 of Schedule 3 to the Welfare Reform Act 2007 (c. 5), section 46 of the Finance Act 2008 (c. 9), section 138 of the Health and Social Care Act 2008 (c. 14), paragraph 49 of Schedule 9 to the Welfare Reform Act 2012 (c. 5), section 13 of the Finance Act 2013 (c. 29), paragraph 48 of Schedule 16 to the Pensions Act 2014 (c. 19), paragraph 47 of Schedule 16 to the Pensions Act (Northern Ireland) 2015 (c. 5), section 16 of the Finance Act 2015 (c. 11), section 12 of the Finance Act 2019 (c. 1), and section 12 of FA 2020. It was also amended by regulation 3 of S.I. 2014/606, regulation 15 of S.I. 2017/338 and regulation 2 of S.I. 2021/1341.