With this it will be convenient to discuss the following:
Amendment 2, page 14, leave out lines 20 to 23.
This amendment is consequential upon Amendment 1.
Amendment 3, page 14, leave out lines 27 and 28 and insert—
“(2) “Injury” in subsection (1) includes—
(a) psychiatric injury, and
(b) injured feelings.”
This amendment explicitly includes (rather than excludes) injured feelings within the definition of “injury” for the purposes of payments which are excluded from the provisions of Chapter 3 of Part 6 of the Income Tax (Earnings and Pensions) Act 2003 (payments and benefits on termination of employment).