{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-645",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-645.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/645",
  "kind": "section",
  "number": "645",
  "heading": "Social security pensions: increases in respect of children",
  "text": "(1) No liability to income tax arises on a part of a social security pension which is attributable to an increase in respect of a child.\n(2) In this section “social security pension” means—\n(a) any pension, benefit or allowance to which section 577 applies, and\n(b) any pension, benefit or allowance which—\n(i) is payable under the law of a country or territory outside the United Kingdom, and\n(ii) is substantially similar in character to a pension, benefit or allowance to which section 577 applies.",
  "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/645",
    "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."
}