Part 6Employment income: income which is not earnings or share-related

Chapter 3Payments and benefits on termination of employment etc.

Exceptions and reductions

406Exception for death or disability payments and benefits

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.