{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-412",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-412.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/412",
  "kind": "section",
  "number": "412",
  "heading": "Exception for payments and benefits provided by foreign governments etc.",
  "text": "(1) This Chapter does not apply to—\n(a) a benefit provided under a pension scheme administered by the government of an overseas territory within the Commonwealth, or\n(b) a payment of compensation for loss of career, interruption of service or disturbance made—\n(i) in connection with any change in the constitution of any such overseas territory, and\n(ii) to a person who was employed in the public service of the territory before the change.\n(2) References in subsection (1) to—\n(a) an overseas territory,\n(b) the government of such a territory, and\n(c) employment in the public service of such a territory,\nhave the meanings given in section 615 of ICTA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/412",
    "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."
}