Part 3Trading income
Chapter 5Trade profits: rules allowing deductions
Redundancy payments etc
81Payments made by the Government
(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 80 apply as if the payment were—
(a)
a redundancy payment, or
(b)
an approved contractual payment,
made by the employer.