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

Citation, commencement and interpretation

This section has no associated Explanatory Memorandum

1.—(1) These Regulations may be cited as the Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 and come into force on 19th November 2023.

(2) In these Regulations, “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003(1).