C2C1C3C4C5Part 9Pension income

Annotations:
Modifications etc. (not altering text)
C2

Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C1

Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)

Chapter 5United Kingdom social security pensions

577United Kingdom social security pensions

1

This section applies to—

  • the state pension,

  • graduated retirement benefit,

  • industrial death benefit,

  • widowed mother’s allowance,

  • widowed parent’s allowance, and

  • widow’s pension.

F51A

But this section does not apply to any social security pension lump sum (within the meaning of section 7 of F(No.2)A 2005).

2

In this section—

  • “state pension” means any pension payable under—

    1. za

      F1any provision of Part 1 of the Pensions Act 2014 or any corresponding provision under the law of Northern Ireland,

    2. a

      section 44, 48A, F648AA, 48B, 48BB, 51 or 78 of SSCBA 1992, or

    3. b

      section 44, F448A, 48B, 48BB, 51 or 78 of SSCB(NI)A 1992 F3or any provision under the law of Northern Ireland that corresponds to section 48AA of SSCBA 1992;

  • “graduated retirement benefit” means any benefit payable under—

    1. a

      section 36 or 37 of the National Insurance Act 1965 (c. 51), or

    2. b

      section 35 or 36 of the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.));

  • “industrial death benefit” means any benefit payable under—

    1. a

      section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or

    2. b

      section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992;

  • “widowed mother’s allowance” means any allowance payable under—

    1. a

      section 37 of SSCBA 1992, or

    2. b

      section 37 of SSCB(NI)A 1992;

  • “widowed parent’s allowance” means any allowance payable under—

    1. a

      section 39A of SSCBA 1992, or

    2. b

      section 39A of SSCB(NI)A 1992;

  • “widow’s pension” means any pension payable under—

    1. a

      section 38 of SSCBA 1992, or

    2. b

      section 38 of SSCB(NI)A 1992.

F23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Chapter 17 of this Part provides a partial exemption for a pension to which this section applies in respect of any part of the pension which is attributable to an increase in respect of a child (see section 645).