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SCHEDULES

SCHEDULE 16E+W+SBereavement support payment: amendments

Income Tax (Earnings and Pensions) Act 2003 (c. 1)E+W+S

46E+W+SThe Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

Commencement Information

I1Sch. 16 para. 46 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)

47E+W+SIn section 660 (taxable benefits: UK benefits - Table A), in the table in subsection (1), in the entry relating to bereavement allowance, omit the words “SSCBA 1992 Section 39B” (in the second column).

Commencement Information

I2Sch. 16 para. 47 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)

48E+W+SIn section 677 (UK social security benefits wholly exempt from tax), in Part 1 of Table B in subsection (1), in the entry relating to bereavement payments, omit the words “SSCBA 1992 Section 36” (in the second column).

Commencement Information

I3Sch. 16 para. 48 in force at 6.4.2017 by S.I. 2017/297, art. 3(2) (with arts. 4, 5)