SCHEDULES
SCHEDULE 16Bereavement support payment: amendments
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
I146
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
I247
In section 660 (taxable benefits: UK benefits - Table A), in the table in subsection (1), in the entry relating to bereavement allowance, omit the words “SSCBA 1992 Section 39B” (in the second column).
I348
In section 677 (UK social security benefits wholly exempt from tax), in Part 1 of Table B in subsection (1), in the entry relating to bereavement payments, omit the words “SSCBA 1992 Section 36” (in the second column).