SCHEDULES

SCHEDULE 2U.K. Consequential Amendments

The Income and Corporation Taxes Act 1988 (c. 1)U.K.

Valid from 07/10/1996

16In section 617 (social security benefits and contributions), in subsection (2) insert after paragraph (aa)—

(ab)payments of a jobseeker’s allowance, other than payments which are taxable by virtue of section 151A;

(ac)payments of a back to work bonus;.