6. This Part shall apply to any payment to or for the benefit of an employee, otherwise than in course of payment of a pension, being a payment made out of funds which are or have been held for the purposes of a scheme which is or has at any time been approved for the purposes of Chapter 1.
7. Where the payment -
(a) is not expressly authorised by the rules of the scheme, or
(b) is made at a time when the scheme is not approved for the purposes of Chapter 1 and would not have been expressly authorised by the rules of the scheme when it was last so approved,
the employee (whether or not he or she is the recipient of the payment) shall be chargeable to tax on the amount of the payment under Schedule E for the year of assessment in which the payment is made.
8. Any payment chargeable to tax under this Part shall not be chargeable to tax under section 780 or 781.
9. References in this Part to any payment include references to any transfer of assets or other transfer of money's
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