{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-781",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-781.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/781",
  "kind": "section",
  "number": "781",
  "heading": "Payments under New Deal 50plus",
  "text": "(1) No liability to income tax arises in respect of a payment that is made—\n(a) by way of training grant under the “New Deal 50plus” scheme, and\n(b) to a person as a participant in that scheme.\n(2) For this purpose the “New Deal 50plus” scheme means —\n(a) the scheme under section 2(2) of the Employment and Training Act 1973 (c. 50) known as “New Deal 50plus”, or\n(b) the corresponding scheme under section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/781",
    "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."
}