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 credit | ETA 1973 | Section 2 |
| ETA(NI) 1950 | Section 1 |
| In-work emergency discretion fund payment | ETA 1973 | Section 2 |
| In-work emergency fund payment | ETA(NI) 1950 | Section 1”, and |
| “Return to work credit | ETA 1973 | Section 2 |
| ETA(NI) 1950 | Section 1”. |
(2)In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places—
| “ETA(NI) 1950 | The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))”, and |
| “ETA 1973 | The 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.
