Part 1Income tax, corporation tax and capital gains tax

Social security

26Payments under Jobs Growth Wales Plus

1

After section 776 of ITTOIA 2005 insert—

776APayments under Jobs Growth Wales Plus

1

No liability to income tax arises in respect of a payment that is made—

a

by way of training allowance under the Jobs Growth Wales Plus scheme, and

b

to a person as a participant in that scheme.

2

For this purpose the “Jobs Growth Wales Plus scheme” means the scheme under section 14 of the Education Act 2002 known as Jobs Growth Wales Plus.

2

The amendment made by this section has effect in relation to payments made on or after 1 April 2022.