PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER I SUPPLEMENTARY CHARGING PROVISIONS OF GENERAL APPLICATION
Payments on retirement, sick pay etc.
149 Sick pay.
M11
Where a person holding an employment is absent from work for any period by reason of sickness or disability, any sums which—
a
are paid to, or to the order or for the benefit of, that person (or a member of his family or household) in respect of any such absence from work; and
b
are, by reason of his employment, paid as a result of any arrangements entered into by his employer,
2
Where the funds for making payments under any arrangements are attributable partly to contributions made by the employer and partly to contributions made by the persons employed by him, subsection (1) above shall apply only to such part of the sums paid as a result of the arrangements as it is just and reasonable to regard as attributable to the employer’s contributions.
3
In this section “employment” means an office or employment the emoluments of which fall to be assessed under Schedule E and related expressions shall be construed accordingly; and the reference to a person’s family or household is to his spouse, his sons and daughters and their spouses, his parents and his dependants.