Finance (No. 2) Act 2023 (c. 30)

Part 1 U.K. Income tax, corporation tax and capital gains tax

Social security U.K.

26 Payments under Jobs Growth Wales Plus U.K.

(1) After section 776 of ITTOIA 2005 insert—

“776A Payments 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.