Related Commentary  Related HMRC Manuals

577(1)  This section applies to–

the state pension,

graduated retirement benefit,

industrial death benefit,

widowed mother's allowance,

widowed parent's allowance, and

widow's pension.

577(1A)  But this section does not apply to any social security pension lump sum (within the meaning of section 7 of F(No. 2)A 2005).

577(2)  In this section–

state pension”  means any pension payable under–

(a)any provision of Part 1 of the Pensions Act 2014 or any corresponding provision under the law of Northern Ireland,

(b)section 44, 48A, 48AA,48B, 48BB, 51 or 78 of SSCBA 1992, or

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