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Income Tax (Trading and Other Income) Act 2005
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80Payments made by the GovernmentU.K.
This section has no associated Explanatory Notes
(1)This section applies if, in respect of a redundancy payment or an approved contractual payment payable by an employer—
(a)the Secretary of State makes a payment under section 167 of the Employment Rights Act 1996 (c. 18), or
(b)the Department for Employment and Learning makes a payment under Article 202 of the Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)).
(2)So far as the employer reimburses the Secretary of State or Department for the payment, sections 77 to [F179A] apply as if the payment were—
(a)a redundancy payment, or
(b)an approved contractual payment,
made by the employer.
Textual Amendments
F1Word in s. 80(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 599 (with Sch. 2 Pts. 1, 2)
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