PART 9AMOUNTS OF ALLOWANCE
CHAPTER 2Deductions from the contributory allowance
Payments treated as not being payments to which section 3 applies75
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%.