SCHEDULES
Schedule 11 Payments and other benefits in connection with termination of employment, etc.
Payments and other benefits excluded from charge under section 148
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.