SI 2025/212 Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025

Published on: 27 February 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to amend the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) to insert a new row into Part 1 of Table B, in order to wholly exempt Scottish Adult Disability Living Allowance from income tax.

Jurisdiction(s): United Kingdom

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