Part 6

Employment income: income which is not earnings or share-related
Chapter 3

Payments and benefits on termination of employment etc.

Exceptions and reductions

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