76 Redundancy payments and approved contractual payments
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Redundancy payments etc

76  Redundancy payments and approved contractual payments

(1)     Sections 77 to 79 apply if—

(a)     a person (“the employer”) makes a redundancy payment or an approved contractual payment to another person (“the employee”), and

(b)     the payment is in respect of

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