{
  "url": "https://openlegislation.uk/finance-act-2008/section-46",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-46.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/46",
  "kind": "section",
  "number": "46",
  "heading": "In-work and return to work credits and payments",
  "text": "(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—\nIn-work creditETA 1973Section 2\nETA(NI) 1950Section 1\nIn-work emergency discretion fund paymentETA 1973Section 2\nIn-work emergency fund paymentETA(NI) 1950Section 1\n, andReturn to work creditETA 1973Section 2\nETA(NI) 1950Section 1\n.\n(2) In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places—\nETA(NI) 1950The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))\n, andETA 1973The Employment and Training Act 1973 (c. 50)\n.\n(3) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/46",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}