Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 644: Pensions payable where employment ceased due to disablement
2553.This section exempts disablement pensions paid solely as a consequence of work-related illness or accident or war injuries. It gives statutory effect to ESC A62. See Change 142 in Annex 1.
2554.Subsection (1) applies the section to qualifying disablement pensions.
2555.Subsection (2) defines “disablement pension”. It is a pension paid to a person who has left an employment because of disablement. The section does not apply to pensions paid by tax-approved pension schemes. These are approved retirement benefits schemes and former approved superannuation funds.
2556.Subsection (4) gives the meaning of “office”. It applies section 5 in Part 2 (Employment income: charge to tax).