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Income Tax (Earnings and Pensions) Act 2003

Section 410: Exception for payments and benefits in respect of employee liabilities and indemnity insurance: individual deceased

1775.This section covers the treatment of a similar payment or benefit to that described in respect of section 409 where the employee has died. It does not matter whether the former employee’s death gave rise to the cessation of the former employment or simply occurred after that cessation. The payment is specifically excluded from any charge to tax on the personal representatives of the deceased former employee arising by virtue of this Chapter. The section derives from section 92(10) of FA 1995.

1776.“Personal representatives” is defined in section 721 of this Act. See Change 159 in Annex 1.

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