{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-577",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-577.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/577",
  "kind": "section",
  "number": "577",
  "heading": "United Kingdom social security pensions",
  "text": "(1) This section applies to—\nthe state pension,\ngraduated retirement benefit,\nindustrial death benefit,\nwidowed mother’s allowance,\nwidowed parent’s allowance, and\nwidow’s pension.\n(1A) But this section does not apply to any social security pension lump sum (within the meaning of section 7 of F(No.2)A 2005).\n(2) In this section—\n“state pension” means any pension payable under—\n(za) any provision of Part 1 of the Pensions Act 2014 or any corresponding provision under the law of Northern Ireland,\n(a)section 44, 48A, 48AA, 48B, 48BB, 51 or 78 of SSCBA 1992, or\n(b)section 44, 48A, 48B, 48BB, 51 or 78 of SSCB(NI)A 1992 or any provision under the law of Northern Ireland that corresponds to section 48AA of SSCBA 1992;\n“graduated retirement benefit” means any benefit payable under—\n(a)section 36 or 37 of the National Insurance Act 1965 (c. 51), or\n(b)section 35 or 36 of the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.));\n“industrial death benefit” means any benefit payable under—\n(a)section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or\n(b)section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992;\n“widowed mother’s allowance” means any allowance payable under—\n(a)section 37 of SSCBA 1992, or\n(b)section 37 of SSCB(NI)A 1992;\n“widowed parent’s allowance” means any allowance payable under—\n(a)section 39A of SSCBA 1992, or\n(b)section 39A of SSCB(NI)A 1992;\n“widow’s pension” means any pension payable under—\n(a)section 38 of SSCBA 1992, or\n(b)section 38 of SSCB(NI)A 1992.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Chapter 17 of this Part provides a partial exemption for a pension to which this section applies in respect of any part of the pension which is attributable to an increase in respect of a child (see section 645).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 577(1A) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 10(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 577(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 45"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 577 inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 74(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 577(2) substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(4)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 577 inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 74(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/577",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}