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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Redundancy payments etc.

  • Section 76 Redundancy payments and approved contractual payments
  • Section 77 Payments in respect of employment wholly in employer's trade
  • Section 78 Payments in respect of employment in more than one capacity
  • Section 79 Additional payments
  • Section 79A Additional payments: change in the persons carrying on the trade
  • Section 80 Payments made by the Government
  1. Redundancy payments etc.
  2. Payments made by the Government

Section 80 | Payments made by the Government

From legislation.gov.uk

(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 79A apply as if the payment were—

(a)a redundancy payment, or

(b)an approved contractual payment,

made by the employer.

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