Section 18: Exemption from taxes or duties
consolidated text (as at 2015, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
18. Exemption from taxes or duties
(1) Subject to subsection (2), the Income Tax Act, or any other enactment imposing a duty or charge, shall not apply to the Fund or to any gratuity
paid under this Act.
(2) Where a gratuity payable under section 13 exceeds—
(a) the death gratuity; or
(b) the commuted pension gratuity,
which would have been payable to the officer, had his acquired rights not
been preserved, the excess shall be subject to income tax.