Income Tax Act, 1967.

Military and other pensions, gratuities and allowances.

340.—(1) Income to which this section applies shall be exempt from tax and shall not be reckoned in computing income for the purposes of this Act.

(2) This section applies to—

(a) (i) all wound and disability pensions, and all increases in such pensions, granted under the Army Pensions Acts, 1923 to 1962, or those Acts and any subsequent Act together with which those Acts may be cited;

(ii) all gratuities in respect of wounds or disabilities similarly granted:

Provided that, where the amount of any pension to which subparagraph (i) applies is not solely attributable to disability, the relief conferred by this section shall extend only to such part as is certified by the Minister for Defence to be attributable to disability;

(b) military gratuities and demobilisation pay granted to officers of the National Forces or the Defence Forces of Ireland on demobilisation;

(c) (i) deferred pay, within the meaning of any regulations under the Defence Act, 1954 , which is credited to the pay account of a member of the Defence Forces;

(ii) gratuities granted in respect of service with the Defence Forces;

(d) (i) every allowance granted under section 8 of the Army Pensions Act, 1923 , or under section 12 of the Army Pensions Act, 1932 , as amended by the Army Pensions Act, 1927 , by the Army Pensions Act, 1937 , or by the Army Pensions (Increase) Act, 1949 , to the widow or to any child or dependant of a person who was killed during the Rising of April and May, 1916;

(ii) any allowance granted under section 4 of the Army Pensions Act, 1953 , to the widow, parent, sister or brother of a person who was killed during the Rising of April and May, 1916;

(iii) any allowance payable under section 3 of the Army Pensions Act, 1937 ;

(iv) any allowance payable under section 45 of the Army Pensions Act, 1953 ;

(e) any yearly sum payable under section 1 of the Griffith Settlement Act, 1923 ;

(f) the pension payable under section 1 of the MacSwiney (Pension) Act, 1950 ;

(g) a pension payable under the Pensions Act, 1952 .

(3) In subsection (2) (d), “killed” has the same meaning as it has in section 8 of the Army Pensions Act, 1923 .