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← Income Tax (Earnings and Pensions) Act 2003

Income Tax (Earnings and Pensions) Act 2003 s 412

Income Tax (Earnings and Pensions) Act 2003 s 412

s 412 Exception for payments and benefits provided by foreign governments etc.

(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.

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