Income Tax (Earnings and Pensions) Act 2003, Section 642A is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
No liability to income tax arises on a pension, annuity, allowance or other payment provided in accordance with the provisions of the scheme established under the law of the Netherlands and known as Wet uitkeringen vervolgingsslachtoffers 1940-1945.]
Textual Amendments
F1S. 642A inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2016 (c. 24), s. 23(1)
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