SCHEDULE 12Consequential amendments

Part IIOther consequential amendments

Income and Corporation Taxes Act 1988 (c. 1)

75In section 617(2) (social security benefits and contributions), after paragraph (ae) insert—

(af)payments made under regulations under section 79 of the Welfare Reform and Pensions Act 1999 or under any corresponding enactment having effect with respect to Northern Ireland;.