# Income Tax (Earnings and Pensions) Act 2003, Section 640: Exemption under section 639 where income withheld


(1) This section applies if—
(a) an individual is entitled to both of the following—
(i) a pension or allowance mentioned in section 639 (“pension A”), and
(ii) any other pension or allowance (“pension B”), and
(b) the whole or a part of pension A is withheld because of the individual’s entitlement to pension B.
(2) In such a case, an amount of pension B equal to the withheld amount of pension A is treated for the purposes of section 639 as part of pension A.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/640 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-640
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.