12 Tax treatment of social security income
Finance Act 2019 (2019 c 1) | Legislation

12  Tax treatment of social security income

(1)     Part 10 of ITEPA 2003 (social security income) is amended as follows.

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

“Carer's allowance supplementSS(S)A 2018Sections 24 and 28”

(3)     In section 658 (amount charged to tax), in subsection (4), after “carer's allowance,” insert “carer's allowance supplement,”.

(4)

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