http://www.legislation.gov.uk/uksi/2017/338/regulation/11/made

The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017

en

King's Printer of Acts of Parliament

2019-11-06

INCOME TAX

These Regulations amend Part 10 and Part 1 of Schedule 1 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”) in order to make provision for welfare supplementary payments (“WSPs”) which are paid by the Northern Ireland Executive, subsequent to changes in Northern Ireland welfare legislation. Northern Ireland legislation provides that one of the criteria for eligibility to each of the WSPs is an eligibility to an existing benefit at the time at which a person becomes eligible for a WSP. The amendments made in these Regulations ensure that the taxation rules relating to the WSPs are the same as the rules relating to the benefit from which eligibility is derived. All the amendments referred to below are to ITEPA 2003.