150.-Job release scheme allowances, maternity pay and statutory sick pay.

 

The following payments shall be charged to income tax under Schedule E by virtue of this section if they would not otherwise be, that is to say-

    (a) allowances paid under a scheme of the kind described in the Job Release Act 1977, being a scheme which provides for the payment of allowances for periods beginning earlier than one year before the date on which the recipient attains pensionable age, as defined in that Act;
    (b)

maternity pay (whether paid during the subsistence of a contract of employment or not) within the meaning of section 33 of the Employment Protection (Consolidation) Act 1978 or, in Northern Ireland, Article 15 of the Industrial Relations (No.2) (Northern Ireland) Order 197666;

    (c)

payments of statutory sick pay within the meaning of [section 151 of the Social Security Contributions and Benefits Act 199267] or, in Northern Ireland, [section 147 of the Social Security Contributions and Benefits (Northern Ireland) Act 199267]; and

    (d) payments of statutory maternity pay under [Part XII of the Social Security Contributions and Benefits Act 199268] or, in Northern Ireland, under [Part XII of the Social Security Contributions and Benefits (Northern Ireland) Act 199268]69.
    [ (e) payments of statutory paternity pay or statutory adoption pay under Part 12ZA or 12ZB of the Social Security Contributions and Benefits Act 1992 or,in Northern Ireland , under any corresponding legislation in force there 70 .]

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66 Repealed by Employment Rights Act 1996 (c.18) Sch.3 with effect on and after 22 August 1996.

67 See Social Security (Consequential Provisions) Act 1992 (c.6) s.2(4) and Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c.9) s.2(4)-any reference to a provision of an enactment repealed by that Act to be construed, so far as required for continuing its effect, as a reference to the corresponding provision of that Act. See 1998 edition for previous wording.

68 See Social Security (Consequential Provisions) Act 1992 (c.6) s.2(4) and Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c.9) s.2(4)-any reference to a provision of an enactment repealed by that Act to be construed, so far as required for continuing its effect, as a reference to the corresponding provision of that Act. See 1998 edition for previous wording.

69 See 1994 s.139-taxation of incapacity benefit for 1995-96 and subsequent years of assessment.

70 2002 s.35.