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Paragraph 16

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Subject to paragraphs 36 and 37, £5 of any of the following, namely—

(a)

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.