Modifications etc. (not altering text)
C1Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)
(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.