225 Payments for restrictive undertakings
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

225  Payments for restrictive undertakings

(1)     This section applies where—

(a)     an individual gives a restrictive undertaking in connection with the individual's current, future or past employment, and

(b)     a payment is made in respect of—

(i)     the giving of the undertaking, or

(ii)     the total or partial fulfilment of the undertaking.

(2)

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