Part 2Income tax, corporation tax and capital gains tax_general

Employment matters

46In-work and return to work credits and payments

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

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.))

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.