Part 9Pension income
Chapter 17Exemptions: any taxpayer
640Exemption under section 639 where income withheld
1
This section applies if—
a
an individual is entitled to both of the following—
i
a pension or allowance mentioned in section 639 (“pension A”), and
ii
any other pension or allowance (“pension B”), and
b
the whole or a part of pension A is withheld because of the individual’s entitlement to pension B.
2
In such a case, an amount of pension B equal to the withheld amount of pension A is treated for the purposes of section 639 as part of pension A.