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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 17 Exemptions: any taxpayer

  • Section 638 Awards for bravery
  • Section 639 Pensions in respect of death due to military or war service
  • Section 640 Exemption under section 639 where income withheld
  • Section 640A Lump sums provided under armed forces early departure scheme
  • Section 641 Wounds and disability pensions
  • Section 642 Compensation for National-Socialist persecution
  • Section 642A Netherlands Benefit Act for Victims of Persecution 1940-1945
  • Section 643 Malawi, Trinidad and Tobago and Zambia government pensions
  • Section 644 Pensions payable where employment ceased due to disablement
  • Section 644A Health and employment insurance payments
  • Section 645 Social security pensions: increases in respect of children
  • Section 646 Former miners etc: coal and allowances in lieu of coal
  • Section 646A Foreign pensions of consular employees
  • Section 646B Registered schemes: beneficiaries' annuities from unused funds
  • Section 646C Registered schemes: beneficiaries' annuities from drawdown funds
  • Section 646D Non-registered schemes: beneficiaries' annuities from unused funds
  • Section 646E Non-registered schemes: beneficiaries' annuities from drawdown funds
  • Section 646F Interpretation of sections 646B to 646E
  1. Chapter 17 · Exemptions: any taxpayer
  2. Compensation for National-Socialist persecution

Section 642 | Compensation for National-Socialist persecution

From legislation.gov.uk

No liability to income tax arises on a pension or annuity which is payable under any special provision for victims of National-Socialist persecution which is made by the law of—

(a)the Federal Republic of Germany or any part of it, or

(b)Austria.

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