Some employers provide or pay for counselling services for employees whose employment is terminated. Subject to specified conditions, the payment or reimbursement of the cost of such services and travelling expenses incurred by the employee in connection with them are exempt from income tax and therefore from any charge on termination1.
However, the exemption is conditional. The provisions in question require conditions A to D and, in the case of travel expenses, condition E, to be met2.
Condition A is that
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