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  1. Home
  2. Tax Legislation
  3. INCOME, CORPORATION AND CAPITAL GAINS TAXES
  4. STATUTES - Key Statutes
  5. INCOME TAX (EARNINGS AND PENSIONS) ACT 2003
  6. PART 6 – EMPLOYMENT INCOME: INCOME WHICH IS NOT EARNINGS OR SHARE-RELATED
  7. Chapter 3 – Payments and Benefits on Termination of Employment etc. (s. 401)
  8. EXCEPTIONS AND REDUCTIONS (s. 405)

EXCEPTIONS AND REDUCTIONS (s. 405)

Contents:

  • 405 Exception for certain payments exempted when received as earnings
  • 406 Exception for death or disability payments and benefits
  • 407 Exception for payments and benefits under tax-exempt pension schemes
  • 408 Exception for contributions to registered pension schemes
  • 409 Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance
  • 410 Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance: individual deceased
  • 411 Exception for payments and benefits for forces
  • 412 Exception for payments and benefits provided by foreign governments etc.
  • 413 Exception in certain cases of foreign service

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