# Finance Act 2013, Section 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/13 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.