Section 412 | Exception for payments and benefits provided by foreign governments etc.

(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.