No liability to income tax arises for the specified persons in respect of:
(1) periodical payments made pursuant to:
(a) an order of the court1 (including an order as varied);
(b) an order of a court outside the United Kingdom which is similar to such an order;
(c) an agreement (so far as it settles a claim or action for damages in respect of personal injury2 (including an agreement as varied);
(d) an agreement (so far as it relates to making payments on account of damages in respect of personal injury that may be awarded in such a claim
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