{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-638",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-638.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/638",
  "kind": "section",
  "number": "638",
  "heading": "Awards for bravery",
  "text": "(1) No liability to income tax arises on a pension or annuity if it is paid to the holder of an award for bravery in respect of the award.\n(2) In this section “award for bravery” means—\nthe Victoria Cross,\nthe George Cross,\nthe Albert Medal,\nthe Edward Medal,\nthe Military Cross,\nthe Distinguished Flying Cross,\nthe Distinguished Conduct Medal,\nthe Conspicuous Gallantry Medal,\nthe Distinguished Service Medal,\nthe Military Medal,\nthe Distinguished Flying Medal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/638",
    "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."
}