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Chapter 17 Exemptions: any taxpayer

United Kingdom

  1. 638Awards for bravery
  2. 639Pensions in respect of death due to military or war service
  3. 640Exemption under section 639 where income withheld
  4. 640ALump sums provided under armed forces early departure scheme
  5. 641Wounds and disability pensions
  6. 642Compensation for National-Socialist persecution
  7. 642ANetherlands Benefit Act for Victims of Persecution 1940-1945
  8. 643Malawi, Trinidad and Tobago and Zambia government pensions
  9. 644Pensions payable where employment ceased due to disablement
  10. 644AHealth and employment insurance payments
  11. 645Social security pensions: increases in respect of children
  12. 646Former miners etc: coal and allowances in lieu of coal
  13. 646AForeign pensions of consular employees
  14. 646BRegistered schemes: beneficiaries' annuities from unused funds
  15. 646CRegistered schemes: beneficiaries' annuities from drawdown funds
  16. 646DNon-registered schemes: beneficiaries' annuities from unused funds
  17. 646ENon-registered schemes: beneficiaries' annuities from drawdown funds
  18. 646FInterpretation of sections 646B to 646E

Notes on Part 9

Modifications

C1

Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C2

Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)

C3

Pt. 9 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 23(2), 24(2), 26(2), 28(2) (with reg. 1(3))

C4

Pt. 9 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 9(2), 11(2), 16(2) (with reg. 1(3))

C5

Pt. 9 modified (31.10.2023) by The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 (S.I. 2023/1012), regs. 1, 4

C6

Pt. 9 modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))

C7

Pt. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 4, 6, 7

C8

Pt. 9 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2)(5), 12