# Finance Act 2020, Section 12: Tax 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.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/12 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.