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The Taxation of Benefits under Government Pilot Schemes (Return to Work Credit and Employment Retention and Advancement Schemes) Order 2003

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Exemptions from income tax

3.  The Income Tax Acts shall have effect in relation to any amount of an Employment Retention and Advancement Scheme payment, and any amount of a Return to Work Credit Scheme payment, as if that amount were wholly exempt from income tax and accordingly to be disregarded in computing the amount of any receipts brought into account for income tax purposes.

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