44 Tax treatment of supplementary welfare payments: Northern Ireland
Finance Act 2016 (2016 c 24) | Legislation

Supplementary Welfare Payments: Northern Ireland

44  Tax treatment of supplementary welfare payments: Northern Ireland

(1)     In this section “supplementary welfare payment” means a payment made under regulations under—

(a)     Article 135(1)(a) of the Welfare Reform (Northern Ireland) Order 2015 (SI 2015/2006 (NI 1)) (“the Order”) (discretionary support),

(b)     Article 137 of the Order (payments to persons suffering financial disadvantage), or

(c)     any provision (including future provision) of the Order which enables provision to be made for payments to

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