328.This section sets out what happens if it is not the employer who makes the redundancy payment to the employee. It is based on section 579(6) of ICTA.
329.In some cases the Government makes the payment and is reimbursed by the employer. This section ensures that the employer is allowed a trading deduction.
330.Subsection (1)(b) reflects the effect of the devolution settlements. See Change 19 in Annex 1.
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