645Social security pensions: increases in respect of childrenU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax arises on a part of a social security pension which is attributable to an increase in respect of a child.
(2)In this section “social security pension” means—
(a)any pension, benefit or allowance to which section 577 applies, and
(b)any pension, benefit or allowance which—
(i)is payable under the law of a country or territory outside the United Kingdom, and
(ii)is substantially similar in character to a pension, benefit or allowance to which section 577 applies.