Paragraph 6
United Kingdom
Tax is not charged under section 148 on—
any benefit provided under a superannuation scheme administered by the government of an overseas territory within the Commonwealth, or
any payment of compensation for loss of career, interruption of service or disturbance made in connection with any change in the constitution of any such overseas territory to a person who, before the change, was employed in the public service of that territory.
In sub-paragraph (1) references to an overseas territory, to the government of such a territory, and to employment in the public service of such a territory have the same meaning as in F1section 615.
Annotations
Textual amendments
- F1
Words in Sch. 11 para. 6(2) substituted (17.6.2002) by International Development Act 2002 (c. 1), ss. 19(1), 20(2), Sch. 3 para. 10 (with Sch. 5); S.I. 2002/1408, art. 2
Notes on Schedule 11
Textual amendments
- F1
Sch. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), s. 58(2), Sch. 9 Pt. 1
- F2
Sch. 11 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 114, Sch 8 Pt. 1 (with Sch. 7)