Paragraph 16
For notes 45 to 45Cf1, substitute—
“45Give the net amount if your pension or retirement annuity is taxed.
45AThis means a pension paid to victims of National Socialist persecution 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.
45B“Personal pension” means a pension or other periodical payment under a personal pension scheme within the meaning of section 191 of the Social Security Administration Act 1992 including, in the case of a self-employed earner, a scheme approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988.
45CSupplementary pensions are paid to servicemen’s widows, for example: (i) where the widow is aged 40 or over; (ii) where she cannot support herself; or (iii) in respect of certain children of her late husband.
45DPlease mention any analogous pension received from a country outside Great Britain. You should also answer this question if you receive compensation for the non-payment of such a pension, whatever its source.
45EThis means a pension payable to a widow under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 insofar as that Order is made under the Naval and Marine Pay and Pensions Act 1865 or the Pensions and Yeomanry Pay Act 1884, or is made only under section 12(1) of the Social Security (Miscellaneous Provisions) Act 1977 and any power of Her Majesty to make pension provision for or in respect of persons who have been disabled or have died in consequence of service as members of the armed forces of the Crown.
Please mention any analogous pension received from a country outside Great Britain. You should also answer this question if you receive compensation for the non-payment of such a pension, whatever its source.
45FThese payments are made to widows of persons killed before 31st March 1973 on service analogous to service in the armed forces of the Crown.
45GUnder this Scheme, pensions and allowances are paid to or in respect of civilians who were injured or killed in the 1939-45 War.”.
Annotations
Footnotes
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Notes 45A to 45C were inserted by S.I. 1995/839.