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14. Subject to paragraph 33, £10 of any of the following, namely—
(a)a war disablement pension or war widow’s pension or a payment made to compensate for the non-payment of such a pension, except in so far as such a pension or payment falls to be disregarded under paragraphs 7 or 8;
(b)a pension paid by the government of a country outside Great Britain which is either—
(i)analogous to a war disablement pension, or
(ii)analogous to a war widow’s pension;
(c)a pension paid under any special provision made by the law of the Federal Republic of Germany or any part of it, or of the Republic of Austria, to victims of National Socialist persecution;
(d)a loan treated as income by virtue of regulation 43 (treatment of student loans).
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