Related Commentary  Related HMRC Manuals

641(1)  No liability to income tax arises on–

(a)a wounds pension granted to a member of the armed forces of the Crown;

(b)retired pay of a disabled officer granted on account of medical unfitness attributable to or aggravated by service in the armed forces of the Crown;

(c)a disablement or disability pension granted to a member of the armed forces of the Crown, other than a commissioned officer, on account of medical unfitness attributable to or aggravated by service in the armed forces of the Crown;

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