639 Pensions in respect of death due to military or war service
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

639  Pensions in respect of death due to military or war service

[(1)]     No liability to income tax arises on these pensions and allowances—

(a)     a pension or allowance payable by or on behalf of [the Ministry of Defence] under so much of [instrument specified in subsection (2),] as relates to death due to—

(i)     service in the armed forces of the Crown,

(ii)     wartime service in the merchant navy, or

(iii)     war injuries;

(b)

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