Statute
Section 638 — Income Tax (Earnings and Pensions) Act 2003: Awards for bravery
Text of the provision Official document
Awards for bravery 638 1 No liability to income tax arises on a pension or annuity if it is paid to the holder of an award for bravery in respect of the award.
2 In this section “ award for bravery ” means— the Victoria Cross, the George Cross, the Albert Medal, the Edward Medal, the Military Cross, the Distinguished Flying Cross, the Distinguished Conduct Medal, the Conspicuous Gallantry Medal, the Distinguished Service Medal, the Military Medal, the Distinguished Flying Medal.
Official source: legislation.gov.uk
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