16. Subject to paragraphs 38 and 39, £10 of any of the following—N.I.
(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 a statutory provision 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 sub-paragraphs (a) to (d);
(f)a pension paid by the government of a country outside the United Kingdom which is analogous to any of the pensions or payments mentioned in sub-paragraphs (a) to (d);
(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(1);
(i)any widowed parent’s allowance paid pursuant to section 39A of that Act(2).
Commencement Information
I1Sch. 8 para. 16 in operation at 27.10.2008, see reg. 1(1)
Section 37 was amended by paragraph 38 of Schedule 3 to the Tax Credits Act 2002 (c. 21), paragraph 72 of Schedule 24 to the Civil Partnership Act 2004 (c. 33) and paragraph 28 of Schedule 1 to the Child Benefit Act 2005 (c. 6)
Section 39A was inserted by Article 52(2) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) and amended by paragraph 40 of Schedule 3 to the Tax Credits Act 2002, paragraph 74 of Schedule 24 to the Civil Partnership Act 2004 and paragraph 29 of Schedule 1 to the Child Benefit Act 2005