Section 80 Payments made by the Government
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(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]1 apply as if the payment were—
(a) a redundancy payment, or
(b) an approved contractual payment,
made by the employer.
Amendments
1 Substituted for “79” by Corporation Tax Act 2009 section 1322 and Schedule 1 para 599 for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).
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