Section 401 — Income Tax (Earnings and Pensions) Act 2003: Application of this Chapter

Application of this Chapter 401 1 This Chapter applies to payments and other benefits which are received directly or indirectly in consideration or in consequence of, or otherwise in connection with—

a the termination of a person’s employment, b a change in the duties of a person’s employment, or c a change in the earnings from a person’s employment, by the person, or the person’s spouse or civil partner , blood relative, dependant or personal representatives.

2 Subsection (1) is subject to subsection (3) and sections 405 to 414A (exceptions for certain payments and benefits).

3 This Chapter does not apply to any payment or other benefit chargeable to income tax apart from this Chapter.

4 For the purposes of this Chapter—

a a payment or other benefit which is provided on behalf of, or to the order of, the employee or former employee is treated as received by the employee or former employee, and b in relation to a payment or other benefit—

i any reference to the employee or former employee is to the person mentioned in subsection (1),

and ii any reference to the employer or former employer is to be read accordingly.