PART 1 Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 2 Income tax: general

Exemptions and reliefs

13 Income tax exemption for universal credit

(1) In section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from tax), in Part 1 of Table B (benefits payable under primary legislation), insert at the appropriate place—

“Universal credit	WRA 2012	Part 1
	Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012”.

(2) The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.