SCHEDULES
SCHEDULE 9Personal independence payment: amendments
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
48
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
49
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 payment
WRA 2012
Section 77
Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012”
50
In Part 1 of Schedule 1 (abbreviations of Acts), at the end there is inserted—
“WRA 2012
The Welfare Reform Act 2012”