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SCHEDULE 5E+W+SSums to be disregarded in the calculation of income other than earnings

15.  Subject to paragraph 34, £10 of any of the following, namely—E+W+S

(a)a war disablement pension (except insofar as such a pension falls to be disregarded under paragraph 8 or 9);

[F1(b)a war widow’s pension or any corresponding pension payable to a widower or surviving civil partner;]

(c)a pension payable to a person as a widow, widower or surviving civil partner under F2... M1 and any power of Her Majesty otherwise than under an enactment to make provision about pensions for or in respect of persons who have been disabled or have died in consequence of service as members of the armed forces of the Crown;

(d)a guaranteed income payment [F3and, if the amount of that payment has been abated to less than £10 by a payment under the Armed Forces Pension Scheme 1975 or the Armed Forces Pension Scheme 2005, so much of the pension payable under either of those schemes as would not, in aggregate with the amount of the guaranteed income payment disregarded, exceed £10];

(e)a payment made to compensate for the non-payment of such a pension or payment as is mentioned in any of the preceding sub-paragraphs;

(f)a pension paid by the government of a country outside Great Britain which is analogous to any of the pensions or payments mentioned in sub-paragraphs (a) to (d) above;

(g)pension paid to victims of National Socialist persecution 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.