
1 

(1) These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024 and come into force on 21st October 2024.
2 

(1) Chapter 5 of Part 10 of ITEPA 2003 (social security income) is amended as follows.
(2) In section 677(1) of ITEPA 2003, in Part 1 of Table B (UK social security benefits wholly exempt from tax: Table B: benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert—“
Pension Age Disability Payment SS(S)A 2018 Sections 24 and 31”.
Jeff Smith
Taiwo Owatemi
Two of the Lords Commissioners of His Majesty's Treasury
4th September 2024