Section 640 — Income Tax (Earnings and Pensions) Act 2003: Exemption under section 639 where income withheld

Exemption under section 639 where income withheld 640 1 This section applies if—

a an individual is entitled to both of the following—

i a pension or allowance mentioned in section 639 (“pension A”),

and ii any other pension or allowance (“pension B”),

and b the whole or a part of pension A is withheld because of the individual’s entitlement to pension B.

2 In such a case, an amount of pension B equal to the withheld amount of pension A is treated for the purposes of section 639 as part of pension A.