The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 reg 3

reg 3 Amendment of the Income Tax (Earnings and Pensions) Act 2003

In section 677 of the Income Tax (Earnings and Pensions) Act 2003 ( UK social security benefits wholly exempt from tax), in Part 1 of Table B in subsection (1), for the entry for state maternity allowance substitute—