s 46 In-work and return to work credits and payments
(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 places— (2) In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places— (3) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.