Modification to the Income Tax (Earnings and Pensions) Act 20033
1
Chapter 5 of Part 10 of ITEPA (social security income) is modified as follows.
2
Section 677(1) has effect as if, in Table B (UK social security benefits wholly exempt from tax: Table B), in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place there were inserted—