§ Mr. Menzies Campbell
To ask the Chancellor of the Exchequer what is his Department's definition of a war widow for the purpose of taxation.
§ Mr. Lilley
[holding answer 27 October 1989]: There is no definition of war widow in tax legislation. Section 318 of the Income and Corporation Taxes Act 1988 defines the pensions and allowances, generally regarded as war widows' pensions, which are not treated as income for tax purposes.