Part 1Income tax, corporation tax and capital gains tax
Social security
27Power to clarify tax treatment of devolved social security benefits
1
The Treasury may by regulations amend Chapter 3 of Part 10 of ITEPA 2003 (taxable UK social security benefits) so as to provide that a specified devolved social security benefit is chargeable to income tax.
2
A “specified devolved social security benefit” means a social security benefit which is—
a
payable under or by virtue of a post-commencement devolved enactment, and
b
specified in regulations under this section.
3
A “post-commencement devolved enactment” means an enactment which is—
a
contained in, or in an instrument made under—
i
an Act of the Scottish Parliament;
ii
an Act of Senedd Cymru;
iii
Northern Ireland legislation, and
b
passed or made on or after the day on which this Act is passed.
4
Regulations under this section may make—
a
different provision for different cases;
b
incidental, supplementary or consequential provision (which may include provision amending any provision made by or under the Income Tax Acts).
5
In section 655 of ITEPA 2003 (structure of Part 10), in subsection (2), at the end insert
;
section 27 of F(No. 2)A 2023 (power to clarify tax treatment of devolved social security benefits).