PART 1Income tax, corporation tax and capital gains tax
Employment income and social security income
12Tax treatment of certain Scottish social security benefits
(1)
Table B in section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from income tax) is amended as follows.
(2)
In Part 1 (benefits payable under primary legislation etc), insert each of the following at the appropriate place—
“Disability assistance for children and young people
SS(S)A 2018
Sections 24 and 31”
“Job start
ETA 1973
Section 2”.
(3)
In Part 2 (benefits payable under regulations), insert the following at the appropriate place—
“Scottish child payment
SS(S)A 2018
Section 79”.
(4)
The amendments made by this section have effect for the tax year 2020-21 and subsequent tax years.