SCHEDULES

F2F1Schedule 11

Annotations:
Amendments (Textual)
F2

Sch. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), s. 58(2), Sch. 9 Pt. 1

F1

Sch. 11 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 114, Sch 8 Pt. 1 (with Sch. 7)

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 F3section 615.