Section 12 | Tax treatment of certain Scottish social security benefits

(1)Table B in section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from income tax) is amended as follows.

(2)In Part 1 (benefits payable under primary legislation etc), insert each of the following at the appropriate place—

.

(3)In Part 2 (benefits payable under regulations), insert the following at the appropriate place—

.

(4)The amendments made by this section have effect for the tax year 2020-21 and subsequent tax years.