{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-776A",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-776A.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/776A",
  "kind": "section",
  "number": "776A",
  "heading": "Payments under Jobs Growth Wales Plus",
  "text": "(1) No liability to income tax arises in respect of a payment that is made—\n(a) by way of training allowance under the Jobs Growth Wales Plus scheme, and\n(b) to a person as a participant in that scheme.\n(2) For this purpose the “Jobs Growth Wales Plus scheme” means the scheme under section 14 of the Education Act 2002 known as Jobs Growth Wales Plus.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 776A inserted (with effect in accordance with s. 26(2) of the amending Act) by Finance (No. 2) Act 2023 (c. 30), s. 26(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/776A",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}