Schedule 1, paragraph 35

The Income and Corporation Taxes Act 1988 is amended as follows. In section 579— in subsections (3)(a) and (5)(a) and in subsection (4)(a) as it has effect for the purposes of corporation tax, for the words from “by which” to “rebate” substitute “ of the redundancy payment or the corresponding amount of the other employer’s payment ”, and in subsection (6), for “section 106 of the Employment Protection (Consolidation) Act 1978” substitute “ section 166 of the Employment Rights Act 1996 ”. In section 580(1)— in paragraph (a), for “, “employer’s payment” and “rebate” have the same meaning as in the Employment Protection (Consolidation) Act 1978 (“the 1978 Act”)” substitute “ and “employer’s payment” have the same meaning as in Part XI of the Employment Rights Act 1996 ”, in paragraph (b), for the words “of the relevant redundancy payment” onwards substitute “ which would have been payable as a redundancy payment had one been payable; ”, and in paragraph (c), for “the 1978 Act” substitute “ the Employment Rights Act 1996 ”. In— for “the Employment Protection (Consolidation) Act 1978” substitute “ the Employment Rights Act 1996 ”. paragraph 19(a) of Part III of Schedule 9, and paragraph 2 of Schedule 10,

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Source: legislation.gov.uk · retrieved 2026-09-04