406Exception for death or disability payments and benefitsU.K.
This section has no associated Explanatory Notes
[F1(1) 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.]
[F2(2)Although “injury” in subsection (1) includes psychiatric injury, it does not include injured feelings.]
Textual Amendments
F1S. 406 renumbered as s. 406(1) (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(7)(a)
F2S. 406(2) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(7)(b)