Section 81 Payments made by the Government

(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 80 apply as if the payment were—

(a)

a redundancy payment, or

(b)

an approved contractual payment,

made by the employer.

Notes on Part 3

Modifications

C1: Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)