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Section 13 | Income tax exemption for universal credit

From legislation.gov.uk

(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—

Table
Universal creditWRA 2012Part 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.