Section 412 — Income Tax (Earnings and Pensions) Act 2003: Exception for payments and benefits provided by foreign governments etc.

Exception for payments and benefits provided by foreign governments etc. 412 1 This Chapter does not apply to—

a a benefit provided under a pension scheme administered by the government of an overseas territory within the Commonwealth, or b a payment of compensation for loss of career, interruption of service or disturbance made—

i in connection with any change in the constitution of any such overseas territory, and ii to a person who was employed in the public service of the territory before the change.

2 References in subsection (1) to—

a an overseas territory, b the government of such a territory, and c employment in the public service of such a territory, have the meanings given in section 615 of ICTA.