Introduction Details of the Section
2.Subsection (2) adds the Bereavement Support Payment, and any equivalent in Northern Ireland, to Table B in Section 677 of the Income Tax (Earnings and Pensions) Act 2003. Table B sets out the social security benefits that are wholly exempt from income tax.
3.Subsection (3) adds the Pensions Act 2014 to the list of abbreviations of Acts of Parliament given in Part I of Schedule 1 of the Income Tax (Earnings and Pensions) Act 2003.
4.Subsection (4) sets out that the commencement date of the exemption from income tax will be set out in regulations to be made by HM Treasury.