Section 406 Exception for death or disability payments and benefits
United Kingdom
F1(1)
This Chapter does not apply to a payment or other benefit provided—
(a)
in connection with the termination of employment by the death of an employee, or
(b)
on account of injury to, or disability of, an employee.
F2(2)
Although “injury” in subsection (1) includes psychiatric injury, it does not include injured feelings.
Annotations
Textual amendments
- F1
S. 406 renumbered as s. 406(1) (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(7)(a)
- F2
S. 406(2) inserted (with effect in accordance with s. 5(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 5(7)(b)