(1)Table B in section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from income tax) is amended as follows.
(2)In Part 1 (benefits payable under primary legislation etc), insert each of the following at the appropriate place—
“Disability assistance for children and young people | SS(S)A 2018 | Sections 24 and 31” |
“Job start | ETA 1973 | Section 2”. |
(3)In Part 2 (benefits payable under regulations), insert the following at the appropriate place—
“Scottish child payment | SS(S)A 2018 | Section 79”. |
(4)The amendments made by this section have effect for the tax year 2020-21 and subsequent tax years.