OpenLegislation

Paragraph 49 I1I2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In 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 paymentWRA 2012Section 77
Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012

”

Annotations

Commencement

I1

Sch. 9 para. 49 in force at 8.4.2013 for specified purposes by S.I. 2013/358, art. 7(1)(2)(k), Sch. 3

I2

Sch. 9 para. 49 in force at 10.6.2013 in so far as not already in force by S.I. 2013/1250, art. 2