3. In section 677 of the Income Tax (Earnings and Pensions) Act 2003(1) (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—
“State maternity allowance | SSCBA 1992 | Section 35 or 35B |
Any provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992”. |
2003 c.1. No relevant amendments have been made to section 677.