Section 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—

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

(4)In section 661 (taxable social security income), in subsection (1), after “carer's allowance,” insert “ carer's allowance supplement, ”.

(5)In Part 1 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under primary legislation), insert each of the following at the appropriate place—

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(6)In the heading of Part 1 of Table B in section 677(1), after “Northern Ireland welfare supplementary payments” insert “ etc ”.

(7)In Part 2 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under regulations), insert each of the following at the appropriate place—

.

(8)In Part 1 of Schedule 1 to ITEPA 2003 (abbreviations of Acts and instruments), insert each of the following at the appropriate place—

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