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Exemption in respect of wounds and disability pensions.
4 & 5 Geo. 5. c. 30.
5 Geo. 5. c. 18.
5 Geo. 5. c. 24.
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16.—(1) Income from wounds and disability pensions to which this section applies shall be exempt from income tax (including super-tax) and shall not be reckoned in computing income for any of the purposes of the Income Tax Acts, for the year 1918–19, or any succeeding year of assessment.
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(2) The section applies to—
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(a) wounds pensions granted to members of the naval, military, or air forces of the Crown;
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(b) retired pay of disabled officers granted on account of medical unfitness attributable to or aggravated by naval, military or air-force service;
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(c) disablement or disability pensions granted to members, other than commissioned officers, of the naval, military, or air forces of the Crown on account of medical unfitness attributable to or aggravated by naval, military or air-force service;
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(d) disablement pensions granted to persons who have been employed in thenursing services of any of the naval, military, or air forces of the Crown on account of medical unfitness attributable to or aggravated by naval, military or air-force service;
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(e) injury and disablement pensions payable under any scheme made under the Injuries in War (Compensation) Act, 1914, the Injuries in War Compensation Act, 1914 (Session 2), and the Injuries in War (Compensation) Act, 1915, or under any War Risks Compensation Scheme for the Mercantile Marine:
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Provided that, where the amount of any retired pay or pension to which this section applies is not solely attributable to disablement or disability, the relief conferred by this section shall extend only to such part as is certified by the Minister of Pensions, after consultation with the approprite Government Department, to be attributable to disablement or disability.
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(3) If any person has paid income tax or super-tax of an amount exceeding that which he would have been liable to pay if this section had been in force, he shall, on proof of the facts to the satisfaction of the Commissioners having jurisdiction in the matter, be entitled to repayment of the excess.
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