Section 81 — Corporation Tax Act 2009: Payments made by the Government

Payments made by the Government 81 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 80 apply as if the payment were—

a a redundancy payment, or b an approved contractual payment, made by the employer.