Income and Corporation Taxes Act 1988

315 Wounds and disability pensions. U.K.

M1 (1) Income from wounds and disability pensions to which this subsection applies shall be exempt from income tax and shall not be reckoned in computing income for any purposes of the Income Tax Acts.

(2) Subsection (1) above applies to—

(a) wounds pensions granted to members of the naval, military or air forces of the Crown;

(b) retired pay of disabled officers granted on account of medical unfitness attributable to or aggravated by naval, military or air-force service;

(c) disablement or disability pensions granted to members, other than commissioned officers, of the naval, military or air forces of the Crown on account of medical unfitness attributable to or aggravated by naval, military or air-force service;

(d) disablement pensions granted to persons who have been employed in the nursing services of any of the naval, military or air forces of the Crown on account of medical unfitness attributable to or aggravated by naval, military or air-force service; and

(e) injury and disablement pensions payable under any scheme made under the M2 Injuries in War (Compensation) Act 1914, the M3 Injuries in War Compensation Act 1914 (Session 2) and the M4 Injuries in War (Compensation) Act 1915 or under any War Risks Compensation Scheme for the Mercantile Marine.

(3) Where the amount of any retired pay or pensions to which subsection (1) above applies is not solely attributable to disablement or disability, the relief conferred by that subsection shall extend only to such part as is certified by the [F1 Secretary of State for Social Security], after consultation with the appropriate government department, to be attributable to disablement or disability.

Textual Amendments

F1 Words in s. 315(3) substituted by The Transfer of Functions (Health and Social Security) Order 1988 (S.I. 1988/1843), Sch. 3 para. 2(d)

Modifications etc. (not altering text)

C1 S. 315(3): functions transferred by The Transfer of Functions (Health and Social Security) Order 1988 (S.I. 1988/1843), art. 2, Sch. 2 Pt. 2

Marginal Citations

M1 Source-1970 s.365

M2 1914 c. 30.

M3 1914 c. 18 (5 & 6 Geo. 5 c. 18).

M4 1915 c. 24.