15. At the end of the list in the first paragraph of note 83, add—
“mandatory top-up payments made to you for participation in the Voluntary Sector Option of the New Deal or in the Environment Task Force Option of the New Deal made under section 2 of the Employment and Training Act 1973;
discretionary payments for special needs made to you for participation in the Full-Time Education and Training Option of the New Deal made under section 2 of the Employment and Training Act 1973;”(1).
1973 c. 50; section 2 was amended by section 25 of the Employment Act 1988 (c. 19).