410 Exception for payments and benefits in respect of [certain legal expenses etc] and indemnity insurance: individual deceased
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

410  Exception for payments and benefits in respect of [certain legal expenses etc] and indemnity insurance: individual deceased

(1)     This Chapter does not apply to a payment or other benefit received by an individual's personal representatives if or to the extent that—

(a)     in the case of a cash

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