Welfare Reform Act 2012 (c. 5)

SCHEDULES

Valid from 25/02/2013

SCHEDULE 9 E+W+S Personal independence payment: amendments

Valid from 08/04/2013

Income Tax (Earnings and Pensions) Act 2003 (c. 1) E+W+S

48 E+W+S The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

49 E+W+S In section 677 (UK social security benefits wholly exempt from tax), in subsection (1), at the appropriate place in Part 1 of Table B there is inserted—

“Personal independence payment	WRA 2012	Section 77
	Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012”

50 E+W+S In Part 1 of Schedule 1 (abbreviations of Acts), at the end there is inserted—

“WRA 2012

The Welfare Reform Act 2012”