Section 645 — Income Tax (Earnings and Pensions) Act 2003: Social security pensions: increases in respect of children

Social security pensions: increases in respect of children 645 1 No liability to income tax arises on a part of a social security pension which is attributable to an increase in respect of a child.

2 In this section “ social security pension ” means—

a any pension, benefit or allowance to which section 577 applies, and b any pension, benefit or allowance which—

i is payable under the law of a country or territory outside the United Kingdom, and ii is substantially similar in character to a pension, benefit or allowance to which section 577 applies.