PART IIIINCOME

Retirement pension incomeI116

There shall be added to the descriptions of income listed in section 16(1) of the Act (retirement pension income) the following paragraphs –

k

any sum payable by way of pension out of money provided under the Civil List Act 183739, the Civil List Act 193740, the Civil List Act 195241, the Civil List Act 197242 or the Civil List Act 197543

l

any payment, other than a payment ordered by a court or made in settlement of a claim, made by or on behalf of a former employer of a person on account of the early retirement of that person on grounds of ill-health or disability