[782C Volunteers etc: compensation for lost employment income]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[782C  Volunteers etc: compensation for lost employment income]

[(1)     No liability to income tax arises in respect of a payment by a relevant authority to a person if—

(a)     the person performs services for the authority for no financial benefit in a period in which he or she is also employed,

(b)     the payment is made solely to compensate the person for lost employment income for the period (and accordingly does not exceed the amount of that income), and

(c)

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