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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Section 781

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Point in time view as at 07/04/2005.

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 781. Help about Changes to Legislation

781Payments under New Deal 50plusU.K.
This section has no associated Explanatory Notes

(1)No liability to income tax arises in respect of a payment that is made—

(a)by way of training grant under the “New Deal 50plus” scheme, and

(b)to a person as a participant in that scheme.

(2)For this purpose the “New Deal 50plus” scheme means —

(a)the scheme under section 2(2) of the Employment and Training Act 1973 (c. 50) known as “New Deal 50plus”, or

(b)the corresponding scheme under section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)).

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