Section 776A | Payments under Jobs Growth Wales Plus ^F1

(1)No liability to income tax arises in respect of a payment that is made—

(a)by way of training allowance under the Jobs Growth Wales Plus scheme, and

(b)to a person as a participant in that scheme.

(2)For this purpose the “Jobs Growth Wales Plus scheme” means the scheme under section 14 of the Education Act 2002 known as Jobs Growth Wales Plus.