Income Tax (Earnings and Pensions) Act 2003

577United Kingdom social security pensionsU.K.

This section has no associated Explanatory Notes

(1)This section applies to—

  • the state pension,

  • graduated retirement benefit,

  • industrial death benefit,

  • widowed mother’s allowance,

  • widowed parent’s allowance, and

  • widow’s pension.

[F1(1A)But this section does not apply to any social security pension lump sum (within the meaning of section 7 of F(No.2)A 2005).]

(2)In this section—

  • “state pension” means any pension payable under—

    (a)

    section 44, 48A, 48B, 48BB, 51 or 78 of SSCBA 1992, or

    (b)

    section 44, [F248A], 48B, 48BB, 51 or 78 of SSCB(NI)A 1992;

  • “graduated retirement benefit” means any benefit payable under—

    (a)

    section 36 or 37 of the National Insurance Act 1965 (c. 51), or

    (b)

    section 35 or 36 of the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.));

  • “industrial death benefit” means any benefit payable under—

    (a)

    section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or

    (b)

    section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992;

  • “widowed mother’s allowance” means any allowance payable under—

    (a)

    section 37 of SSCBA 1992, or

    (b)

    section 37 of SSCB(NI)A 1992;

  • “widowed parent’s allowance” means any allowance payable under—

    (a)

    section 39A of SSCBA 1992, or

    (b)

    section 39A of SSCB(NI)A 1992;

  • “widow’s pension” means any pension payable under—

    (a)

    section 38 of SSCBA 1992, or

    (b)

    section 38 of SSCB(NI)A 1992.

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)Chapter 17 of this Part provides a partial exemption for a pension to which this section applies in respect of any part of the pension which is attributable to an increase in respect of a child (see section 645).

Textual Amendments

F1S. 577(1A) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 10(2)

F2Word in s. 577(2) substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(4)(a)