# Income and Corporation Taxes Act 1988, Paragraph 3

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

Tax is not charged under section 148 on a payment or other benefit provided—
(a) in connection with the termination of the employment by the death of the employee, or
(b) on account of injury to or disability of the employee.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11/paragraph/3 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.