{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-406",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-406.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/406",
  "kind": "section",
  "number": "406",
  "heading": "Exception for death or disability payments and benefits",
  "text": "(1) This Chapter does not apply to a payment or other benefit provided—\n(a) in connection with the termination of employment by the death of an employee, or\n(b) on account of injury to, or disability of, an employee.\n(2) Although “injury” in subsection (1) includes psychiatric injury, it does not include injured feelings.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/406",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}