[EIM74012] Disability pensions: exemption where employment ceased due to disablement
Section 644 ITEPA 2003Section 644 ITEPA 2003 exempts certain disability pensions in whole or in part. It enshrines in statute an Extra-Statutory Concession (ESC A62) that applied before 6 April 2003. The exemption covers certain pensions paid in consequence of disablement caused by injury while at work or work-related illness. Section 644 applies to a disablement pension if:
•the pension is payable because a person has ceased to hold an employment or office because of disablement and
•the disablement is attributable to the performance of the duties of the employment or office or war injuries.