# Finance Act 2004, Section 178: Compensation payments


A payment is a compensation payment if it is made in respect of a member’s liability to a sponsoring employer in respect of a criminal, fraudulent or negligent act or omission by the member.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/178 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-178
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.