Finance Act 2008
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Change 1
46 In-work and return to work credits and payments
(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— 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 , and Return to work credit | ETA 1973 | Section 2 ETA(NI) 1950 | Section 1 . (2) In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places— ETA(NI) 1950 | The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)) , and ETA 1973 | The Employment and Training Act 1973 (c. 50) . (3) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
46 In-work and return to work credits and payments
(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— 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 , and Return to work credit | ETA 1973 | Section 2 ETA(NI) 1950 | Section 1 . (2) In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places— ETA(NI) 1950 | The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)) , and ETA 1973 | The Employment and Training Act 1973 (c. 50) . (3) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
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