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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 577

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Status:

Point in time view as at 22/07/2020.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 577 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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—

    (za)

    [F2any provision of Part 1 of the Pensions Act 2014 or any corresponding provision under the law of Northern Ireland,]

    (a)

    section 44, 48A, [F348AA,] 48B, 48BB, 51 or 78 of SSCBA 1992, or

    (b)

    section 44, [F448A], 48B, 48BB, 51 or 78 of SSCB(NI)A 1992 [F5or any provision under the law of Northern Ireland that corresponds to section 48AA of SSCBA 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.

F6(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)

F2Words in s. 577(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 45

F3Word in s. 577 inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 74(a)

F4Word in s. 577(2) substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(4)(a)

F5Words in s. 577 inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 74(b)

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