SCHEDULE V INCOME FROM CAPITAL
PART ICapital disregarded for the purpose of calculating income
14.
The amount of any payment, other than a war disablement pension or a war widow’s or widower’s pension, to compensate for the fact that the claimant, the claimant’s partner, the claimant’s deceased spouse or the claimant’s partner’s deceased spouse—
(a)
was a slave labourer or a forced labourer;
(b)
had suffered property loss or had suffered personal injury; or
(c)
was a parent of a child who had died,
during the Second World War.