62(1)Section 407 (payments and benefits on termination of employment: exception for payments and benefits under tax-exempt pension schemes) is amended as follows.U.K.
(2)In subsection (2), for paragraph (a) substitute—
“(a)a registered pension scheme,
(aa)a scheme set up by a government outside the United Kingdom for the benefit of employees or primarily for their benefit, or”.
(3)Omit subsection (3).
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284