Schedule 1, paragraph 35(2)

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 ”.

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