Part 6 U.K.Employment income: income which is not earnings or share-related
Chapter 3U.K.Payments and benefits on termination of employment etc.
Exceptions and reductionsU.K.
406Exception for death or disability payments and benefitsU.K.
This Chapter does not apply to a payment or other benefit provided—
(a)in connection with the termination of employment by the death of an employee, or
(b)on account of injury to, or disability of, an employee.