{
  "url": "https://openlegislation.uk/finance-act-2020/section-12",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-12.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Tax treatment of certain Scottish social security benefits",
  "text": "(1) Table B in section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from income tax) is amended as follows.\n(2) In Part 1 (benefits payable under primary legislation etc), insert each of the following at the appropriate place—\nDisability assistance for children and young peopleSS(S)A 2018Sections 24 and 31\nJob startETA 1973Section 2\n.\n(3) In Part 2 (benefits payable under regulations), insert the following at the appropriate place—\nScottish child paymentSS(S)A 2018Section 79\n.\n(4) The amendments made by this section have effect for the tax year 2020-21 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/12",
    "retrieved_at": "2026-10-28T16:59:25.131008+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}