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Volume 116: debated on Friday 15 May 1987

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asked the Chancellor of the Exchequer if he will make a statement identifying those pensions received as a result of industrial injury or work-related illness which are subject to tax relief.

I refer the right hon. Member to the Inland Revenue press release entitled "Inland Revenue Extra-Statutory Concessions" which was issued on 8 August 1986. A copy is available in the House of Commons library. The annex entitled "Pensions to disabled employees" sets out the circumstances in which pensions received by persons disabled at work are no taxed.