Section 46 | In-work and return to work credits and payments

From legislation.gov.uk

(1)In section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from tax), in Part 1 of Table B (benefits payable under primary legislation), insert at the appropriate places—

Table shown as text

In-work credit ETA 1973 Section 2 ETA(NI) 1950 Section 1 In-work emergency discretion fund payment ETA 1973 Section 2 In-work emergency fund payment ETA(NI) 1950 Section 1

Table shown as text

Return to work credit ETA 1973 Section 2 ETA(NI) 1950 Section 1

, and.

(2)In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places—

Table
ETA(NI) 1950	The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))

Table
ETA 1973	The Employment and Training Act 1973 (c. 50)

, and.

(3)The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.