577 United Kingdom social security pensions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 5
United Kingdom Social Security Pensions

577  United 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.

[(1A)     But this section does not apply to any social security pension lump sum (within the meaning of section 7 of F(No2)A 2005).]

(2)     In this section—

“state pension” means

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