| Commentary

(a) Death, injury or disability

| Commentary

(9)     Exemptions

(a)     Death, injury or disability

The charge does not apply to a payment or benefit provided in connection with the termination of employment by the death of an employee, or on account of injury to, or disability, of an employee (ITEPA 2003 s 406).

Note the difference in the statutory tests in the two cases. In the case of death, the payment need only be in connection with the termination of employment by the death. But in the case of injury or disability the payment must be on account of the injury or disability. So, for

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