155 Section 154(1): further provision

155  Section 154(1): further provision

(1)     For the purposes of section 154(1) circumstances are qualifying circumstances if—

(a)     an exit payee becomes—

(i)     an employee or a contractor of a prescribed public sector authority, or

(ii)     a holder of a prescribed public sector office,

(b)     less than one year has elapsed between the exit payee leaving the employment or office in respect of which a qualifying exit payment is payable and the event mentioned in paragraph (a), and

(c)     any other prescribed conditions are met.

(2)

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