Modification to the Income Tax (Earnings and Pensions) Act 2003: exemption of social security benefit4

1

Chapter 5 of Part 10 of ITEPA (social security income) is modified as follows.

2

Section 677(1) has effect as if, in Table B (UK social security benefits wholly exempt from tax: Table B), in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place there were inserted—

Payments made under family network support packages as part of the families first for children pathfinder programme and the family networks pilot scheme 22

Children Act 1989 23

Section 17

3

The modification made by this regulation has effect for the tax year 2023-24 and subsequent tax years.