This section has no associated Explanatory Notes
49E+W+SIn 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” | ||
Commencement Information
I1Sch. 9 para. 49 in force at 8.4.2013 for specified purposes by S.I. 2013/358, art. 7(1)(2)(k), Sch. 3
I2Sch. 9 para. 49 in force at 10.6.2013 in so far as not already in force by S.I. 2013/1250, art. 2