Related Commentary  Related HMRC Manuals

644(1)  No liability to income tax arises on the exempt amount of a disablement pension.

644(2)  For the purposes of this section a pension is a “disablement pension”  if–

(a)the pension is payable because a person has ceased to hold an employment or office because of disablement, and

(b)that disablement is attributable to–

(i)performance of the duties of the employment or office, or

(ii)war injuries.

But “disablement pension”  does not include any pension to which section 579A applies.

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