{
  "url": "https://openlegislation.uk/welfare-reform-act-2007/schedule-3/paragraph-24",
  "json_url": "https://openlegislation.uk/welfare-reform-act-2007/schedule-3/paragraph-24.json",
  "legislation": "ukpga/2007/5",
  "legislation_title": "Welfare Reform Act 2007",
  "legislation_url": "https://openlegislation.uk/welfare-reform-act-2007",
  "path": "schedule/3/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.\n(2) In section 658(4) (amount charged to tax to be calculated in accordance with section 661), after “carer's allowance,” insert “ contributory employment and support allowance, ”.\n(3) In the table of taxable benefits in section 660 (“Table A”), after the entry relating to “Carer's allowance” insert—\n“\nContributory employment and support allowance\nWRA 2007\nSection 1(2)(a)\nAny provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007\n”\n(4) In section 661(1) (social security income taxable on an accruals basis), after “carer's allowance,” insert— “ contributory employment and support allowance, ”.\n(5) In the table of benefits wholly exempt from tax in section 677 (“Table B”), after the entry relating to “Housing benefit” insert—\n“\nIncome-related employment and support allowance\nWRA 2007\nSection 1(2)(b)\nAny provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007\n”\n(6) In Part 1 of Schedule 1 (abbreviations of Acts), at the end insert—\n“\nWRA 2007\nThe Welfare Reform Act 2007\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 24 in force at 18.3.2008 for specified purposes by S.I. 2008/787, art. 2(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 3 para. 24 in force at 27.10.2008 in so far as not already in force by S.I. 2008/787, art. 2(4)(f)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2008/6",
      "affecting_title": "Child Maintenance and Other Payments Act 2008"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/5/schedule/3/paragraph/24",
    "retrieved_at": "2026-10-29T09:12:56.724319+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}