SI 2023/1172 The Social Security (Contributions) (Amendment No. 7) Regulations 2023 and The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations, SI 2023/1171

Published on: 13 November 2023

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Specialist Tax Statutory Instruments

Article summary

These Regulations exempt certain payments made under the War Widows Recognition Payment Scheme from liability to Class 1 National Insurance Contributions (NICs) and income tax. These regulations come into force on 1 December 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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