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

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

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

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.))

ETA 1973

The Employment and Training Act 1973 (c. 50)

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