Related Commentary  Related HMRC Manuals

76(1)  Sections 77 to 79 apply if–

(a)a company (“the employer”) makes a redundancy payment or an approved contractual payment to another person (“the employee”), and

(b)the payment is in respect of the employee's employment wholly in the employer's trade or partly in the employer's trade and partly in one or more other capacities.

76(2)  For the purposes of this section and sections 77 to 81 “redundancy payment” means a redundancy payment payable under–

(a)Part 11 of the Employment Rights Act 1996 (c. 18), or

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