10. Foreign-Service Relief for Benefits on Termination of Employment

– in the House of Commons at 6:48 pm on 28 November 2017.

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Resolved,

That provision may be made amending Chapter 3 of Part 6 of the Income Tax (Earnings and Pensions) Act 2003 in connection with restricting, in relation to payments and other benefits received in connection with the termination of a person's employment, relief given by that Chapter by reference to service within the definition of “foreign service” given by section 413(2) of that Act.