Section 645 | Social security pensions: increases in respect of children

(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.