Welfare Reform and Pensions Act 1999 (c. 30)

SCHEDULES

SCHEDULE 12 U.K. Consequential amendments

Part II U.K. Other consequential amendments

Valid from 06/04/2000

Income and Corporation Taxes Act 1988 (c.1) U.K.

Valid from 25/04/2000

73 U.K. The Income and Corporation Taxes Act 1988 is amended as follows.

74 U.K. In section 172(3) (exceptions from tax), for “earnings threshold” substitute “ secondary threshold ”.

Valid from 25/04/2000

75 U.K. In 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;”.