(1)No liability to income tax arises on—
(a)a wounds pension granted to a member of the armed forces of the Crown;
(b)retired pay of a disabled officer granted on account of medical unfitness attributable to or aggravated by service in the armed forces of the Crown;
(c)a disablement or disability pension granted to a member of the armed forces of the Crown, other than a commissioned officer, on account of medical unfitness attributable to or aggravated by service in the armed forces of the Crown;
(d)a disablement pension granted to a person who has been employed in the nursing services of any of the armed forces of the Crown on account of medical unfitness attributable to or aggravated by service in the armed forces of the Crown;
(e)an injury or disablement pension payable under any scheme made under—
(i)the Injuries in War (Compensation) Act 1914 (c. 30), or
(ii)the Injuries in War (Compensation) Act 1914 (Session 2) (5 & 6 Geo. 5 c. 18);
(f)an injury or disablement pension payable under any War Risks Compensation Scheme for the Mercantile marine;
(g)a pension—
(i)granted to a person on account of disablement, and
(ii)payable under any scheme made under section 3, 4 or 5 of the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939 (c. 83).
(2)But if the Secretary of State certifies that a pension or retired pay of a kind listed in subsection (1) is only partly attributable to disablement or disability, that subsection applies only to the part attributable to disablement or disability.