Section 214(5)

For the purposes of this section a redundancy payment shall be treated as having been paid if— the whole of the payment has been paid to the employee by the employer, a tribunal has determined liability and found that the employer must pay part (but not all) of the redundancy payment and the employer has paid that part, or the Secretary of State has paid a sum to the employee in respect of the redundancy payment under section 167.

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