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06 April 2010
No current problem with MoD administering ITEPA 2003, s 638
In my article Lest we forget… I mentioned the exemption from income tax under ITEPA 2003 s 638 on additional service pensions arising from receipt of gallantry awards.
I have been following this up through various channels to see if there was an administration problem with the Ministry of Defence similar to the one covered in my article The Circumlocution Office which mentioned the subject of the army failing to deduct tax from disability awards.
The tax exemption referred to above applied to annuities paid to holders of the following awards.
| Medal listed under ITEPA 2003 s 638 | Dates issued |
| Victoria Cross | ...
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