# Income Tax (Trading and Other Income) Act 2005, Section 781: Payments under New Deal 50plus


(1) No liability to income tax arises in respect of a payment that is made—
(a) by way of training grant under the “New Deal 50plus” scheme, and
(b) to a person as a participant in that scheme.
(2) For this purpose the “New Deal 50plus” scheme means —
(a) the scheme under section 2(2) of the Employment and Training Act 1973 (c. 50) known as “New Deal 50plus”, or
(b) the corresponding scheme under section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/781 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-781
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.