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