[402E Meaning of “trigger date” and “post-employment notice period” in section 402D]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[402E  Meaning of “trigger date” and “post-employment notice period” in section 402D]

[(1)     Subsections (2) and (4) to (6) have effect for the purposes of section 402D (and subsection (4) has effect also for the purposes of this section).

(2)     The “trigger date” is—

(a)     if the termination is not a notice case, the last day of the employment, and

(b)     if the termination is a notice case, the day the notice is given.

(3)     For the purposes of this section, the termination is a “notice case” if the employer or employee gives notice to the other to terminate the employment, and here it does not matter—

(a)     whether the notice is more or less than,

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