PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS
CHAPTER IV SPECIAL PROVISIONS
317 Victoria Cross and other awards.
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The following shall be disregarded for all the purposes of the Income Tax Acts—
a
annuities and additional pensions paid to holders of the Victoria Cross;
b
annuities and additional pensions paid to holders of the George Cross;
c
annuities paid to holders of the Albert Medal or of the Edward Medal;
d
additional pensions paid to holders of the Military Cross;
e
additional pensions paid to holders of the Distinguished Flying Cross;
f
additional pensions paid to holders of the Distinguished Conduct Medal;
g
additional pensions paid to holders of the Conspicuous Gallantry Medal;
h
additional pensions paid to holders of the Distinguished Service Medal;
i
additional pensions paid to holders of the Military Medal;
j
additional pensions paid to holders of the Distinguished Flying Medal;
where paid by virtue of holding the award.