Section 641 ITEPA 2003

Section 641(1) provides that no liability to income tax arises on:

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

(2)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

(3)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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