Point in time view as at 21/09/2015.
Welfare Reform Act 2012, Cross Heading: Income Tax (Earnings and Pensions) Act 2003 (c. 1) is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
48E+W+SThe Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
Commencement Information
I1Sch. 9 para. 48 in force at 8.4.2013 for specified purposes by S.I. 2013/358, art. 7(1)(2)(k), Sch. 3
I2Sch. 9 para. 48 in force at 10.6.2013 in so far as not already in force by S.I. 2013/1250, art. 2
49E+W+SIn 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” | ||
Commencement Information
I3Sch. 9 para. 49 in force at 8.4.2013 for specified purposes by S.I. 2013/358, art. 7(1)(2)(k), Sch. 3
I4Sch. 9 para. 49 in force at 10.6.2013 in so far as not already in force by S.I. 2013/1250, art. 2
50E+W+SIn Part 1 of Schedule 1 (abbreviations of Acts), at the end there is inserted—
| “WRA 2012 | The Welfare Reform Act 2012” |
Commencement Information
I5Sch. 9 para. 50 in force at 8.4.2013 for specified purposes by S.I. 2013/358, art. 7(1)(2)(k), Sch. 3
I6Sch. 9 para. 50 in force at 10.6.2013 in so far as not already in force by S.I. 2013/1250, art. 2
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