C2C1C4C5C3Part 9Pension income

Annotations:
Modifications etc. (not altering text)
C2

Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C1

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

646Former miners etc: coal and allowances in lieu of coal

1

No liability to income tax arises on—

a

the provision of coal or smokeless fuel—

i

to a former colliery worker, or

ii

to the widow or widower F1or surviving civil partner of a former colliery worker, or

b

any allowance paid to such a person in lieu of such provision,

if the condition in subsection (2) is met.

2

That condition is that the amount of coal or fuel provided or in respect of which the allowance is paid does not substantially exceed the amount reasonably required for personal use.

3

That condition is assumed to be met unless the contrary is shown.

4

In this section “former colliery worker” means—

a

any person who has ceased to be employed as a coal miner, or

b

any other person who has ceased to be employed at or about a colliery otherwise than in clerical, administrative or technical work.