Finance Act 1972

71 Temporary disregard of increase in certain pensions and allowances

So much of any pension or allowance—

(a) payable under the [1965 c. 51.] National Insurance Act 1965 or the [1965 c. 52.] National Insurance (Industrial Injuries) Act 1965 or any corresponding enactment of the Parliament of Northern Ireland; or

(b) payable under any Order in Council, Royal Warrant, order or scheme in respect of death due to service in the armed forces of the Crown or the merchant navy or to war injuries ;

as is attributable to any general increase taking effect in the year 1972-73 shall be left out of account for all the purposes of income tax charged for that year but not for the purpose of furnishing information relating to any person's income for that year.