(1)No liability to income tax arises in respect of a payment that is made—
(a)by way of training allowance under the Jobs Growth Wales Plus scheme, and
(b)to a person as a participant in that scheme.
(2)For this purpose the “Jobs Growth Wales Plus scheme” means the scheme under section 14 of the Education Act 2002 known as Jobs Growth Wales Plus.]
Textual Amendments
F1S. 776A inserted (with effect in accordance with s. 26(2) of the amending Act) by Finance (No. 2) Act 2023 (c. 30), s. 26(1)