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Section 16 | Bereavement support payment: exemption from income tax

From legislation.gov.uk

(1)ITEPA 2003 is amended as follows.

(2)In Part 1 of Table B in section 677(1) (UK social security benefits wholly exempt from tax), at the appropriate place insert—

Table
Bereavement support paymentPA 2014Section 30
Any provision made for Northern Ireland which corresponds to section 30 of PA 2014

(3)In Part 1 of Schedule 1 (abbreviations of Acts and instruments), at the appropriate place insert—

Table
PA 2014The Pensions Act 2014

(4)The amendments made by this section have effect in accordance with regulations made by the Treasury.

(5)Regulations under subsection (4) may make different provision for different purposes.

(6)Section 1014(4) of ITA 2007 (regulations etc subject to annulment) does not apply in relation to regulations under subsection (4).