6(1)Tax is not charged under section 148 on—
(a)any benefit provided under a superannuation scheme administered by the government of an overseas territory within the Commonwealth, or
(b)any payment of compensation for loss of career, interruption of service or disturbance made in connection with any change in the constitution of any such overseas territory to a person who, before the change, was employed in the public service of that territory.
(2) In sub-paragraph (1) references to an overseas territory, to the government of such a territory, and to employment in the public service of such a territory have the same meaning as in the M1 Overseas Development and Cooperation Act 1980: see sections 10(2) and 13(1) and (2) of that Act.