Statute
Section 406 — Income Tax (Earnings and Pensions) Act 2003: Exception for death or disability payments and benefits
Text of the provision Official document
Exception for death or disability payments and benefits 406 1 This Chapter does not apply to a payment or other benefit provided—
a in connection with the termination of employment by the death of an employee, or b on account of injury to, or disability of, an employee.
2 Although “injury” in subsection (1) includes psychiatric injury, it does not include injured feelings.
Official source: legislation.gov.uk
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