# Income Tax (Trading and Other Income) Act 2005, Section 80: Payments made by the Government

Extent: E+W+S+N.I.

(1) This section applies if, in respect of a redundancy payment or an approved contractual payment payable by an employer—
(a) the Secretary of State makes a payment under section 167 of the Employment Rights Act 1996 (c. 18), or
(b) the Department for Employment and Learning makes a payment under Article 202 of the Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)).
(2) So far as the employer reimburses the Secretary of State or Department for the payment, sections 77 to 79A apply as if the payment were—
(a) a redundancy payment, or
(b) an approved contractual payment,
made by the employer.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/80 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.