646 Former miners etc: coal and allowances in lieu of coal
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

646  Former miners etc: coal and allowances in lieu of coal

(1)     No liability to income tax arises on—

(a)     the provision of coal or smokeless fuel—

(i)     to a former colliery worker, or

(ii)     to the widow

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