Part 6Employment income: income which is not earnings or share-related

Chapter 3Payments and benefits on termination of employment etc.

Exceptions and reductions

406Exception for death or disability payments and benefits

F21

This Chapter does not apply to a payment or other benefit provided—

a

in connection with the termination of employment by the death of an employee, or

b

on account of injury to, or disability of, an employee.

F12

Although “injury” in subsection (1) includes psychiatric injury, it does not include injured feelings.