# Income Tax (Earnings and Pensions) Act 2003, Section 406: Exception for death or disability payments and benefits

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

(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.
(2) Although “injury” in subsection (1) includes psychiatric injury, it does not include injured feelings.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/406 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-406
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.