# Income Tax (Earnings and Pensions) Act 2003, Section 412: Exception for payments and benefits provided by foreign governments etc.


(1) This Chapter does not apply to—
(a) a benefit provided under a pension scheme administered by the government of an overseas territory within the Commonwealth, or
(b) a payment of compensation for loss of career, interruption of service or disturbance made—
(i) in connection with any change in the constitution of any such overseas territory, and
(ii) to a person who was employed in the public service of the territory before the change.
(2) References in subsection (1) to—
(a) an overseas territory,
(b) the government of such a territory, and
(c) employment in the public service of such a territory,
have the meanings given in section 615 of ICTA.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/412 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-412
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.