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 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 ”, and
“
Return to work credit ETA 1973 Section 2 ETA(NI) 1950 Section 1 ”.
(2)
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.)) ”, and
“
ETA 1973 The 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.