Part 1Income tax and corporation tax
Chapter 3Other income tax measures
Other
18Carer’s allowance supplement: correction of statutory reference
1
In Table A in section 660 of ITEPA 2003 (taxable UK benefits), in the entry for carer’s allowance supplement, for “Sections 24 and 28” substitute “Section 81”
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2
The amendment made by subsection (1) is treated as having had effect from the time when section 12 of FA 2019 (tax treatment of social security income) came into force.