EIM66620 - Tax treatment of mineworkers: children's allowances
An allowance (pension) payable by the Mineworkers Pension Scheme in respect of a child of a deceased contributor should be regarded as income of the child in his or her own right.
An allowance (pension) payable by the Mineworkers Pension Scheme in respect of a child of a deceased contributor should be regarded as income of the child in his or her own right.