Section 80 Payments made by the Government

United Kingdom

(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 F179A apply as if the payment were—

(a)

a redundancy payment, or

(b)

an approved contractual payment,

made by the employer.

Annotations

Textual amendments

F1: Word in s. 80(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 599 (with Sch. 2 Pts. 1, 2)