[263ZA Former employees: employment-related liabilities]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[263ZA  Former employees: employment-related liabilities]

[(1)     This section applies if—

(a)     a deduction of the amount of one or more deductible payments may be made under section 555 of ITEPA 2003 (former employee entitled to deduction [in calculating net income] in respect of liabilities related to the former employment) [in calculating a former employee's net income] for a tax year, and

(b)     the total amount which may be deducted exceeds [the remaining total income] for that year.

(2)     In this

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