221 Payments where employee absent because of sickness or disability
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 12
[Other Amounts] Treated as Earnings

[Payments]

221  Payments where employee absent because of sickness or disability

(1)     This section applies if—

(a)     an employee is absent from work because of sickness or disability, and

(b)     a qualifying sickness payment is made in respect of the employee's absence from work.

(2)

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