Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 46

In-work and return to work credits and payments

~1 min read
https://sooperkanoon.com/act/455848

Bare act section · Research

About this section

Finance Act, 2008 Section 46 is part of Finance Act, 2008 - In-work and return to work credits and payments. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

1) In section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from tax), in Part 1 of Table B (benefits payable under primary legislation), insert at the appropriate places- "ETA(NI) 1950 " The Employment and Training Act (Northern Ireland) 1950 (c.29 (N.I.))", and "ETA 1973 " The Employment and Training Act 1973 (C.50)".

(2) In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places- x= (6XBRD) + (10xARD) CP CP (3) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

Frequently asked questions

What does Finance Act, 2008 Section 46 provide?

Section Section 46 of the Finance Act, 2008 (In-work and return to work credits and payments) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2008 Section 46?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 46. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial