Related HMRC Manuals

639(1)  No liability to income tax arises on these pensions and allowances–

(a)a pension or allowance payable by or on behalf of the Ministry of Defence under so much of instrument specified in subsection (2), as relates to death due to–

(i)service in the armed forces of the Crown,

(ii)wartime service in the merchant navy, or

(iii)war injuries;

(b)a pension or allowance–

(i)payable by the Ministry of Defence in respect of death due to peacetime service in the armed forces of the Crown before 3 September 1939, and

(ii)payable at rates, and subject to conditions, similar to those of a pension within paragraph (a);

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