PART IIIINCOME
Retirement pension income16.
There shall be added to the descriptions of income listed in section 16(1) of the Act (retirement pension income) the following paragraphs –
“(l)
any payment, other than a payment ordered by a court or made in settlement of a claim, made by or on behalf of a former employer of a person on account of the early retirement of that person on grounds of ill-health or disability”.