http://www.legislation.gov.uk/uksi/2024/287/signature/made

The Income Tax (Exemption of Social Security Benefits) Regulations 2024

King's Printer of Acts of Parliament

2024-03-05

INCOME TAX

These Regulations make an amendment and provide for a modification to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.