War disablement pension disregard

WDP can be be disregarded partially or in full when assessing HB (ss134(8) SSAA).

WDP is defined (@ p1182 in CPAG’s HB & CTB Legislation) as ‘any….pension….payable in respect of disablement under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003’.

I can find s639 but not 639(2) so consequently unable to even start to tell my client whether his pension can be disregarded (he has had at least 3 different answers from SPVA).

Any ideas?

The list of pensions which the discretionary scheme can apply to is given by Schedule 1 HB&CTB;(War Pension Disregards) Regs 2007.

A note on the blue books version

( see http://www.dwp.gov.uk/docs/a8-4209.pdf )

helpfully indicates that s639 ITEPA 2003 was modified by paras by s19(3&4) Finance Act 2005 as follows:-

(3)In paragraph (a) of section 639 (exemption from income tax for pensions due to military service etc)—
(a)for “the Department of Work and Pensions” substitute “ the Ministry of Defence”;
(b)for “any Order in Council, Royal Warrant, order or scheme” substitute “ instrument specified in subsection (2),”.

and

(4)At the end of section 639 (which becomes subsection (1)) insert—

“
(2)The instruments referred to in subsection (1)(a) are—

Defence (Local Defence Volunteers) Regulations 1940 (S.R. & O. 1940/748),
War Pensions (Coastguards) Scheme 1944 (S.R. & O. 1944/500),
War Pensions (Naval Auxiliary Personnel) Scheme 1964 (S.I. 1964/1985),
Pensions (Polish Forces) Scheme 1964 (S.I. 1964/2007),
War Pensions (Mercantile Marine) Scheme 1964 (S.I. 1964/2058),
Order by Her Majesty concerning pensions and other grants in respect of disablement or death due to service in the Home Guard (1964 Cmnd. 2563),
Order by Her Majesty concerning pensions and other grants in respect of disablement or death due to service in the Home Guard after 27th April 1952 (1964 Cmnd. 2564),
Order by Her Majesty concerning pensions and other grants in respect of disablement or death due to service in the Ulster Defence Regiment (1971 Cmnd. 4567),
Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686),
Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (S.I. 1983/883).

“

I think that’s the bit you’re looking for - I don’t think there have been relevant amendments to s 639 since.