EIM76177 - Social security benefits: widowed mother's allowance
Part 9 Chapter 5 ITEPA 2003
Widowed mother’s allowance was replaced by widowed parent’s allowance for new claimants on or after 9 April 2001, but widows in receipt of widowed mother’s allowance before that date continue to receive widowed mother’s allowance. Widowed mother’s allowance is taxable as pension income under Part 9 Chapter 5 ITEPA 2003 (see EIM75700).