(1)A payment to a person as a participant in an employment zone programme is exempt from income tax and, accordingly, shall be disregarded in computing the amount of any receipts brought into account for income tax purposes.
(2)An “employment zone programme” means an employment zone programme established for an area or areas designated under section 60 of the M1Welfare Reform and Pensions Act 1999.
(3)This section applies to any such payment made on or after 6th April 2000.
Marginal Citations