[F1644AHealth and employment insurance paymentsU.K.
(1)No liability to income tax arises in respect of a pension or annuity payment if or to the extent that—
(a)were the payment an annual payment falling within Chapter 7 of Part 5 of ITTOIA 2005, it would be exempt from income tax under section 735 of that Act (health and employment insurance payments), and
(b)it meets conditions A and B.
(2)Condition A is that the payments are made—
(a)to a person (“the pensioner”) who made payments or contributions in respect of premiums under an insurance policy which another person took out wholly or partly for the pensioner's benefit, or
(b)to the pensioner's [F2spouse or civil partner] .
(3)Condition B is that the payments are attributable on a just and reasonable basis to the payments or contributions in respect of premiums.]
Textual Amendments
F1S. 644A inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 610 (with Sch. 2)
F2Words in s. 644A(2)(b) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 161