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Changes over time for: Section 781


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 07/04/2005.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 781.

Changes to Legislation
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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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