# Finance Act 2024, Section 18: Carer’s allowance supplement: correction of statutory reference

Extent: E+W+S+N.I.

(1) In Table A in section 660 of ITEPA 2003 (taxable UK benefits), in the entry for carer’s allowance supplement, for “Sections 24 and 28” substitute “Section 81”.
(2) The amendment made by subsection (1) is treated as having had effect from the time when section 12 of FA 2019 (tax treatment of social security income) came into force.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/section/18 (the official version)
Page: https://openlegislation.uk/finance-act-2024/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.