26 The back to work bonus

Part II Back to Work Schemes

26  The back to work bonus

(1) Regulations may make provision for the payment, in prescribed circumstances, of sums to or in respect of persons who are or have been entitled to a jobseeker's allowance or to income support.

(2) A sum payable under the regulations shall be known as “a back to work bonus”.

(3) [Subject to section 677 of the Income Tax (Earnings and Pensions) Act 2003 (which provides for a back to work bonus not to be taxable)], a back to work bonus shall be

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