{
  "url": "https://openlegislation.uk/disability-living-allowance-and-disability-working-allowance-act-1991/schedule-3/paragraph-11",
  "json_url": "https://openlegislation.uk/disability-living-allowance-and-disability-working-allowance-act-1991/schedule-3/paragraph-11.json",
  "legislation": "ukpga/1991/21",
  "legislation_title": "Disability Living Allowance and Disability Working Allowance Act 1991",
  "legislation_url": "https://openlegislation.uk/disability-living-allowance-and-disability-working-allowance-act-1991",
  "path": "schedule/3/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "In section 617(2)(a) of the Income and Corporation Taxes Act 1988 (treatment of social security benefits and contributions for tax purposes) after the words “family credit” there shall be inserted the words “ , disability working allowance ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 11 wholly in force 6.4.1992; in force for certain purposes 10.3.1992 and for all other purposes 6.4.1992; see s. 15(2) and S.I. 1991/2617, art. 2(e)(f)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/21/schedule/3/paragraph/11",
    "retrieved_at": "2026-10-29T09:39:01.279452+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}