Income and Corporation Taxes Act 1988 (c. 1)

PART XIII U.K. MISCELLANEOUS SPECIAL PROVISIONS

CHAPTER VI U.K. OTHER PROVISIONS

Modifications etc. (not altering text)

C1 Pt 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)

Miscellaneous U.K.

580 Provisions supplementary to section 579. U.K.

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 [F2 Part XII of the Employment Rights (Northern Ireland) Order 1996];

(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 [F3 which would have been payable as a redundancy payment had one been payable;]

(c) “the Minister” in relation to [F4 the Employment Rights Act 1996] means the Secretary of State and in relation to [F5 the Employment Rights (Northern Ireland) Order 1996] means the Department of Health and Social Services.

(2) F6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) F7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in s. 580(1)(a) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 35(3)(a)

F2 Words in s. 580(1)(a) substituted (24.9.1996) by The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)), arts. 1(2), 255, Sch. 1 (with Sch. 2 para. 1)

F3 Words in s. 580(1)(b) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 35(3)(b)

F4 Words in s. 580(1)(c) substituted (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 1 para. 35(3)(c)

F5 Words in s. 580(1)(c) substituted (24.9.1996) by The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)), arts. 1(2), 255, Sch. 1 (with Sch. 2 para. 1)

F6 S. 580(2) repealed (22.8.1996) by Employment Rights Act 1996 (c. 18), s. 243, Sch. 3 Pt. 1

F7 S. 580(3) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 64, Sch. 8 Pt. 1 (with Sch. 7)

Marginal Citations

M1 Source-1970 s.412(7), (8)