{
  "url": "https://openlegislation.uk/finance-act-2013/section-13",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-13.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Income tax exemption for universal credit",
  "text": "(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—\nUniversal creditWRA 2012Part 1\nAny provision made for Northern Ireland which corresponds to Part 1 of WRA 2012\n.\n(2) The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/13",
    "retrieved_at": "2026-10-28T17:02:16.948797+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}