C1C2Part 9Pension income
Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
Chapter 17Exemptions: any taxpayer
641Wounds and disability pensions
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;
F2e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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).
F1h
a benefit under a scheme established by an order under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 payable to a person by reason of his illness or injury—
i
by way of a lump sum, or
ii
following the termination of the person's service in the armed forces or reserve forces.
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.
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)