The Employment and Support Allowance Regulations 2008

17.  Subject to paragraphs 39 and 40, £10 of any of the following, namely—

(a) a war disablement pension (except insofar as such a pension falls to be disregarded under paragraph 10 or 11);

(b) a war widow’s pension or war widower’s pension;

(c) a pension payable to a person as a widow, widower or surviving civil partner under 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;

(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) a 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;

(h) any widowed mother’s allowance paid pursuant to section 37 of the Contributions and Benefits Act;

(i) any widowed parent’s allowance paid pursuant to section 39A of the Contributions and Benefits Act(1).

(1)

Section 39A was inserted by the Welfare Reform and Pensions Act 1999 (c. 30), section 55(2).