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)     It does not matter to whom the payment is made.

(3)     The payment is to be treated as earnings from the

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