2 Amendments to the Income Tax (Earnings and Pensions) Act 2003: Scottish carer support payment
1 ITEPA is amended as follows.
2 In section 658(4), after “carer’s allowance supplement,” insert “carer support payment,”.
Section 658(4) was amended by paragraph 24 of Schedule 3 to the Welfare Reform Act 2007 (c. 5) and section 12 of the Finance Act 2019 (c. 1). It was also amended by regulation 4 of S.I. 2017/338.
3 In section 660(1), in Table A (taxable UK benefits), at the appropriate place insert—

“Carer support payment	CA(CSP)(S)R 2023	Regulation 3”

.
Section 660(1) was amended by paragraph 60 of Schedule 1 and Schedule 2 to the Work and Families Act 2006 (c. 18); paragraph 24 of Schedule 3 to the Welfare Reform Act 2007; paragraph 62 of Schedule 7 to the Children and Families Act 2014 (c. 6); paragraph 47 of Schedule 16 to the Pensions Act 2014 (c. 19); paragraph 47 of the Schedule to the Parental Bereavement (Leave and Pay) Act 2018 (c. 24); and section 12 of the Finance Act 2019. It was also amended by regulation 16 of S.I. 2013/630 and regulation 5 of S.I. 2017/338.
4 In section 661(1), after “carer’s allowance supplement,” insert—

“carer support payment,”

.
Section 661(1) was amended by paragraph 24 of Schedule 3 to the Welfare Reform Act 2007 and section 12 of the Finance Act 2019. It was also amended by regulation 6 of S.I. 2017/338.
5 In Schedule 1, in the table in Part 1 (abbreviations of Acts and instruments), at the appropriate place insert—

“CA(CSP)(S)R 2023	The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023”

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Part 1 of Schedule 1 was amended by paragraph 616 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5); section 46 of the Finance Act 2008 (c. 9); paragraph 556 of Schedule 1 to the Corporation Tax Act 2009 (c. 4); section 126 of the Finance Act 2009 (c. 10); paragraph 395 of Schedule 1 to the Corporation Tax Act 2010 (c. 4); paragraph 323 of Schedule 8 to the Taxation (International and Other Provisions) Act 2010 (c. 8); paragraph 50 of Schedule 9 to the Welfare Reform Act 2012 (c. 5); section 16 of the Finance Act 2015 (c. 11); and section 12 of the Finance Act 2019. It was also amended by regulation 16 of S.I. 2017/338.
S.S.I. 2023/302.