640Exemption under section 639 where income withheldU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies if—
(a)an individual is entitled to both of the following—
(i)a pension or allowance mentioned in section 639 (“pension A”), and
(ii)any other pension or allowance (“pension B”), and
(b)the whole or a part of pension A is withheld because of the individual’s entitlement to pension B.
(2)In such a case, an amount of pension B equal to the withheld amount of pension A is treated for the purposes of section 639 as part of pension A.