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Welfare Reform Act 2007
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- 18/03/2008- Amendment
- 27/10/2008- Amendment
- 16/02/2015
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Welfare Reform Act 2007, Paragraph 24 is up to date with all changes known to be in force on or before 25 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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)
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