# Finance Act 2008, Section 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 creditETA 1973Section 2
ETA(NI) 1950Section 1
In-work emergency discretion fund paymentETA 1973Section 2
In-work emergency fund paymentETA(NI) 1950Section 1
, andReturn to work creditETA 1973Section 2
ETA(NI) 1950Section 1
.
(2) In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places—
ETA(NI) 1950The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))
, andETA 1973The 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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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/46 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.