Payments treated as not being payments to which section 3 appliesE+W+S
75. The following payments are to be treated as not being payments to which section 3 applies—
(a)any pension payment made to a claimant as a beneficiary on the death of a member of any pension scheme;
(b)any PPF periodic payment made to a claimant as a beneficiary on the death of a person entitled to such a payment;
(c)where a pension scheme is in deficit or has insufficient resources to meet the full pension payment, the extent of the shortfall;
(d)any pension payment made under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 F1;
(e)any guaranteed income payment;
(f)any permanent health insurance payment in respect of which the employee had contributed to the premium to the extent of more than 50%.