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Income and Corporation Taxes Act 1988
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Income and Corporation Taxes Act 1988, Section 76ZJ is up to date with all changes known to be in force on or before 15 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 01/04/2009
[F276ZJ[F1Payments by the Government]U.K.
(1)This section applies if—
(a)a redundancy payment or an approved contractual payment is payable by a company to which section 76 applies (“the employer”), and
(b)a payment to which subsection (2) applies is made in respect of the payment.
(2)This subsection applies to—
(a)payments made by the Secretary of State under section 167 of the Employment Rights Act 1996, and
(b)payments made by the Department for Employment and Learning under Article 202 of the Employment Rights (Northern Ireland) Order 1996.
(3)So far as the employer reimburses the Secretary of State or Department for the payment, sections 76ZG to 76ZI apply as if the payment were—
(a)a redundancy payment, or
(b)an approved contractual payment,
made by the employer.]
Textual Amendments
F1S. 76ZF and cross-heading inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 36 (with Sch. 2 Pts. 1, 2)
F2S. 76ZJ inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 40 (with Sch. 2 Pts. 1, 2)
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