19 Armed forces pensions and compensation schemes
Finance Act 2005 (2005 c 7) | Legislation

Armed forces

19  Armed forces pensions and compensation schemes

(1)     ITEPA 2003 is amended as follows.

(2)     In subsection (1) of section 393 as originally enacted (application of Chapter 2 of Part 6) after “non-approved retirement benefits scheme” insert “other than a scheme established by an order under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 (armed and reserve forces compensation schemes)”.

(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,

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