PART 9AMOUNTS OF ALLOWANCE

CHAPTER 2Deductions from the contributory allowance

Payments treated as not being payments to which section 3 of the Act appliesI175

The following payments are to be treated as not being payments to which section 3 of the Act applies—

a

any pension payment made to a claimant as a beneficiary on the death of a member of any pension scheme;

b

any PPF periodic payment made to a claimant as a beneficiary on the death of a person entitled to such a payment;

c

where a pension scheme is in deficit or has insufficient resources to meet the full pension payment, the extent of the shortfall;

d

any pension payment made under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 200384;

e

any guaranteed income payment;

f

any permanent health insurance payment in respect of which the employee had contributed to the premium to the extent of more than 50 per cent.