62(1)Section 407 (payments and benefits on termination of employment: exception for payments and benefits under tax-exempt pension schemes) is amended as follows.
(2)In subsection (2), for paragraph (a) substitute—
“(a)a registered pension scheme,
(aa)a scheme set up by a government outside the United Kingdom for the benefit of employees or primarily for their benefit, or”.
(3)Omit subsection (3).