The Taxation of Benefits under Government Pilot Schemes (Return to Work Credit and Employment Retention and Advancement Schemes) Order 2003 art 2

art 2 Interpretation

In this Order— “benefit” has the meaning given by subsection (6) of section 151 of the Finance Act 1996; “Employment Retention and Advancement Scheme payment” means a payment of benefit under the Government pilot scheme known as the Employment Retention and Advancement Scheme; “Government pilot scheme” has the meaning given by subsections (3) and (4) of section 151 of the Finance Act 1996; and “Return to Work Credit payment” means a payment of benefit under the Government pilot scheme known as the Return to Work Credit Scheme.