Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 640
Exemption under section 639 where income withheld
Section 640 extends the tax exemption provided by section 639 (which covers pensions paid in respect of death due to military or war service) to situations where that exempt pension is reduced because the individual also receives another pension or allowance.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.