C1Part 3Trading income

Annotations:
Modifications etc. (not altering text)

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.