Section 12 Tax treatment of certain Scottish social security benefits

Table B in section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from income tax) is amended as follows.

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

In Part 2 (benefits payable under regulations), insert the following at the appropriate place—

Scottish child payment

SS(S)A 2018

Section 79

The amendments made by this section have effect for the tax year 2020-21 and subsequent tax years.