Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 9 Pension income

Chapter 17 Exemptions: any taxpayer

645 Social security pensions: increases in respect of children

(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.

(2) In this section “social security pension” means—

(a) any pension, benefit or allowance to which section 577 applies, and

(b) any pension, benefit or allowance which—

(i) is payable under the law of a country or territory outside the United Kingdom, and

(ii) is substantially similar in character to a pension, benefit or allowance to which section 577 applies.