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Finance Act 2008

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Changes over time for: Section 46

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Point in time view as at 08/03/2017.

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Finance Act 2008, Section 46 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

46In-work and return to work credits and paymentsU.K.

(1)In section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from tax), in Part 1 of Table B (benefits payable under primary legislation), insert at the appropriate places—

In-work creditETA 1973Section 2
ETA(NI) 1950Section 1
In-work emergency discretion fund paymentETA 1973Section 2
In-work emergency fund paymentETA(NI) 1950Section 1, and
Return to work creditETA 1973Section 2
ETA(NI) 1950Section 1.

(2)In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places—

ETA(NI) 1950The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)), and
ETA 1973The Employment and Training Act 1973 (c. 50).

(3)The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

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