PART XIII MISCELLANEOUS SPECIAL PROVISIONS

C1CHAPTER VI OTHER PROVISIONS

Annotations:
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

580 Provisions supplementary to section 579.

M11

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 F5Part 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 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 F6the Employment Rights (Northern Ireland) Order 1996 means the Department of Health and Social Services.

2

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .