The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023

Statutory Instruments

2023 No. 1148

INCOME TAX

The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023

Made

26th October 2023

Laid before the House of Commons

27th October 2023

Coming into force

19th November 2023

The Treasury make these Regulations in exercise of the powers conferred by section 13(1) and (2)(b), (c) and (d) of the Finance Act 2020(1) and section 27(1) and (4)(b) of the Finance (No. 2) Act 2023(2).

(1)

2020 c. 14. The Parliamentary procedure for section 13 of the Finance Act 2020 and section 27 of the Finance (No. 2) Act 2023 (c. 30) is found at section 1014 of the Income Tax Act 2007 (c. 3), which applies to all powers under the “Income Tax Acts”, as defined by Schedule 1 to the Interpretation Act 1978 (c. 30).

(2)

2023 c. 30.