E4.319 Pensions In Respect Of Death Due To Military Or War Service

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Commentary

Personal and employment tax

No liability to income tax arises on a pension or allowance paid by or on behalf of the Ministry of Defence under a specified list of statutory instruments¹ in so far as they relate to death due to:

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E4.319 Pensions in respect of death due to military or war service

Personal and employment tax

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A1.810 Limitation

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I11.215 IHT accounts—excepted settlements

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E4.319 Pensions in respect of death due to military or war service

Personal and employment tax

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