Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Section 412 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This Chapter does not apply to—
(a)a benefit provided under a pension scheme administered by the government of an overseas territory within the Commonwealth, or
(b)a payment of compensation for loss of career, interruption of service or disturbance made—
(i)in connection with any change in the constitution of any such overseas territory, and
(ii)to a person who was employed in the public service of the territory before the change.
(2)References in subsection (1) to—
(a)an overseas territory,
(b)the government of such a territory, and
(c)employment in the public service of such a territory,
have the meanings given in section 615 of ICTA.
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