Paragraph 14 I1

England, Wales and Scotland

Subject to paragraph 33, £5 of any of the following, namely–

(a)

war disablement pension or war widow’s pension or a payment made to compensate for the non-payment of such a pension;

(b)

a pension paid under the social security scheme of a country outside Great Britain and which either–

(i)

is analogous to a war disablement pension, or

(ii)

is paid to a war widow in respect of a person’s death but is otherwise analogous to such a pension;

(c)

a pension paid under any special provision made by the law of the Federal Republic of Germany or any part of it, or of the Republic of Austria, to victims of National Socialist persecution.

Annotations

Commencement

I1: Sch. 3 para. 14 in force at 1.4.1989, see reg. 1(1)