HC Deb 08 June 1982 vol 25 c80W
Mr. Andrew F. Bennett

asked the Chancellor of the Exchequer whether it is the practice of the Inland Revenue that if the basic component or additional component of a pension paid to a widow to which she is entitled by aggregating her entitlement to invalidity benefit and widow's benefit is chargeable in whole or in part to income tax; and if he will make a statement.

Mr. Ridley

To the extent that payments represent the widow's entitlement to invalidity benefit, they are not chargeable to tax.