Amendments to the Income Tax (Earnings and Pensions) Act 2003: Scottish carer support payment2.

(1)

ITEPA is amended as follows.

(2)

In section 658(4)4, after “carer’s allowance supplement,” insert “carer support payment,”.

(3)

In section 660(1)5, in Table A (taxable UK benefits), at the appropriate place insert—

“Carer support payment

CA(CSP)(S)R 2023

Regulation 3”.

(4)

In section 661(1)6, after “carer’s allowance supplement,” insert—

  • “carer support payment,”.

(5)

In Schedule 17, 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 8