Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Exceptions and reductions

  • Section 405 Exception for certain payments exempted when received as earnings
  • Section 406 Exception for death or disability payments and benefits
  • Section 407 Exception for payments and benefits under tax-exempt pension schemes
  • Section 408 Exception for contributions to registered pension schemes
  • Section 409 Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance
  • Section 410 Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance: individual deceased
  • Section 411 Exception for payments and benefits for forces
  • Section 412 Exception for payments and benefits provided by foreign governments etc.
  • Section 413 Exception in certain cases of foreign service
  • Section 413A Exception for payment of certain legal costs
  • Section 414 Reduction in other cases of foreign service
  • Section 414A Exception for payments and benefits under section 615(3) schemes
  • Section 414B Exception in certain cases of foreign service as seafarer
  • Section 414C Reduction in other cases of foreign service as seafarer
  1. Exceptions and reductions
  2. Exception for death or disability payments and benefits

Section 406 | Exception for death or disability payments and benefits

From legislation.gov.uk

(1)This Chapter does not apply to a payment or other benefit provided—F1

(a)in connection with the termination of employment by the death of an employee, orF1

(b)on account of injury to, or disability of, an employee.F1

(2)Although “injury” in subsection (1) includes psychiatric injury, it does not include injured feelings.F2

Notes

  1. F1

    S. 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)

  2. F2

    S. 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)

PreviousNext
PrivacyTerms