644 Pensions payable where employment ceased due to disablement
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

644  Pensions payable where employment ceased due to disablement

(1)     No liability to income tax arises on the exempt amount of a disablement pension.

(2)     For the purposes of this section a pension is a “disablement pension” if—

(a)     the pension is payable because a person has ceased to hold an employment or office because of disablement,

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