SE13710 - Termination payments and benefits: Section 148 ICTA 1988: exemptions: benefits and other payments in respect of certain overseas territories

Paragraph 6 Schedule 11 ICTA 1988 (Section 188 (f) ICTA 1988 for payments and benefits received before 6 April 1998)

Paragraphs 6(a) and (b) Schedule 11 ICTA 1988 give exemptions from a Section 148 ICTA 1988 charge for:

• a benefit from a superannuation scheme administered by the Government of an overseas territory within the Commonwealth. Use the list of Commonwealth Citizens in Re1713 to decide if you have such a scheme.

and

• a payment for loss of career, interruption of service or disturbance made to a public servant of such a territory in connection with any change in the constitution of that territory

Any enquiries regarding these exemptions should be referred to Public Departments.