Full legislation
s.(1B)
(1B)
(1B)
The aggregate amount of the qualifying items specified under subsection
(1C
)(
a)
, (b) and (c) is to be reduced by the whole amount of
the
post-
transition portion of the long service payment to the extent
that—
(a)
the gratuity or benefit is attributable to the same years of
service as those for which the long service payment (including both the
pre-transition portion and post-transition portion of the payment) is
payable; and
(b)
the gratuity or benefit has not been reduced under subsection
(1A).