SCHEDULES

SCHEDULE 9 E+W+S Personal independence payment: amendments

Income Tax (Earnings and Pensions) Act 2003 (c. 1) E+W+S

49 E+W+S 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”

Commencement Information

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