Modifications etc. (not altering text)
C1Pt 13 Ch. 6: ss. 573, 575 and 576 transposed to Pt. 13 Ch. 5A (6.4.2007 with effect in accordance with s. 1034(1) of the affecting Act) by Income Tax Act 2007 (c. 3), Sch. 1 paras. 117(3), 119(7), 120(7) (with Sch. 2)
M1(1)In section 579—
(a)“redundancy payment”[F1 and “employer’s payment” have the same meaning as in Part XI of the Employment Rights Act 1996] or Part III of the Contracts of Employment and Redundancy Payments Act (Northern Ireland) 1965 (“the 1965 Act”);
(b)references to the corresponding amount of an employer’s payment (other than a redundancy payment) are references to the amount of that employer’s payment so far as not in excess of the amount [F2which would have been payable as a redundancy payment had one been payable;]
(c)“the Minister” in relation to [F3the Employment Rights Act 1996] means the Secretary of State and in relation to the 1965 Act means the Department of Health and Social Services.
(2)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In section 579(1) the reference to tax under Schedule E does not include a reference to tax under section 148 and accordingly payments exempted by section 579(1) may be taken into account under section 148.
Textual Amendments
F1Words in s. 580(1)(a) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 35(3)(a)
F2Words in s. 580(1)(b) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 35(3)(b)
F3Words in s. 580(1)(c) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 35(3)(c)
F4S. 580(2) repealed (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 3 Pt. 1
Marginal Citations
M1Source-1970 s.412(7), (8)