13Income tax exemption for universal creditU.K.
This section has no associated Explanatory Notes
(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.