2024 No. 287
INCOME TAX
The Income Tax (Exemption of Social Security Benefits) Regulations 2024
Made 4th March 2024
Laid before the House of Commons 5th March 2024
Coming into force 1st April 2024

The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.
2020 c. 14. The Parliamentary procedure for section 13 of the Finance Act 2020 is found at section 1014 of the Income Tax Act 2007 (c. 3), which applies to all powers under the “Income Tax Acts”, as defined by Schedule 1 to the Interpretation Act 1978 (c. 30).