Paragraph 197

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 6 para. 36 repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 6 para. 119 repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 6 para. 237 omitted by Scotland Act 2012 Sch. 2 para. 2
Sch. 6 para. 200 repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 1
Sch. 6 para. 226(2) words repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 1
Sch. 6 para. 187 repealed by Welfare Reform Act 2007 Sch. 8
Sch. 6 para. 179 repealed by Welfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 6 para. 179 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 6 para. 200 repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 1

(1)

Amend section 10ZB (non-cash vouchers provided by third parties) as follows.

(2)

In subsection (2)(a) for the words from “employment” to the end of the paragraph substitute “ employment which is an excluded employment for the purposes of the benefits code, and ”.

(3)

In subsection (2)(b) for “if that Chapter did apply to that employment” substitute “ if that employment were not an excluded employment ”.

(4)

In subsection (2), in the words following paragraph (b) for “as if that employment were employment to which that Chapter applied” substitute “ as if that employment were not an excluded employment ”.

(5)

In subsection (3) for “section 141 of the Income and Corporation Taxes Act 1988” substitute “ section 84 of ITEPA 2003 ”.