# Income and Corporation Taxes Act 1988, Paragraph 1

Extent: E+W+S+N.I.

The provisions of this Schedule supplement the provisions of section 148 with respect to the taxation of payments and other benefits received in connection with—
(a) the termination of a person’s employment, or
(b) any change in the duties of or emoluments from a person’s employment.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11/paragraph/1 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.