{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-81",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-81.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/81",
  "kind": "section",
  "number": "81",
  "heading": "Payments made by the Government",
  "text": "(1) This section applies if, in respect of a redundancy payment or an approved contractual payment payable by an employer—\n(a) the Secretary of State makes a payment under section 167 of the Employment Rights Act 1996 (c. 18), or\n(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)).\n(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—\n(a) a redundancy payment, or\n(b) an approved contractual payment,\nmade by the employer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/81",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}