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Income and Corporation Taxes Act 1988
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Changes over time for: Section 614
Version Superseded: 17/07/2013
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Point in time view as at 06/04/2005. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 614 is up to date with all changes known to be in force on or before 09 July 2024. 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.
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614 Exemptions and reliefs in respect of income from investments etc. of certain pension schemes.U.K.
(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)M1Any interest or dividends received by the person in whom is vested any of the Family Pension Funds mentioned in section 273 of the M2Government of India Act 1935, and having effect as a scheme made under section 2 of the M3Overseas Pensions Act 1973, on sums forming part of that fund shall be exempt from income tax.
[F2(2A)The reference in subsection (2) above to interest on sums forming part of a fund include references to any amount which is treated as income by virtue of [F3Chapter 8 of Part 4 of ITTOIA 2005 (profits from deeply] discounted securities) and derives from any investment forming part of that fund.]
(3)M4Income derived from investments or deposits of any fund referred to in [F4section 648, 649, 650 or 651 of ITEPA 2003] shall not be charged to income tax, and any income tax deducted from any such income shall be repaid by the Board to the persons entitled to receive the income.
(4)M5In respect of income derived from investments or deposits of the Overseas Service Pensions Fund established pursuant to section 7(1) of the M6Overseas Aid Act 1966, the Board shall give by way of repayment such relief from income tax as is necessary to secure that the income is exempt to the like extent (if any) as if it were income of a person not domiciled, ordinarily resident or resident in the United Kingdom.
(5)M7In respect of dividends and other income derived from investments, deposits or other property of a superannuation fund to which section 615(3) applies the Board shall give by way of repayment such relief from income tax as is necessary to secure that the income is exempt to the like extent (if any) as if it were income of a person not domiciled, ordinarily resident or resident in the United Kingdom.
(6)M8A claim under this section shall be made to the Board.
Textual Amendments
F1S. 614(1) repealed (3.5.1994) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(22)
F2S. 614(2A) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 34 (with Sch. 15)
F3Words in s. 614(2A) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 261 (with Sch. 2)
F4Words in s. 614(3) substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 84 (with Sch. 7)
Marginal Citations
M1Source-1970 s.213(1)
M4Source-1970 s.214(2), 216(2); 1973 s.53(1)
M5Source-1970 s.217(2), (4)
M7Source-1970 s.218(1)
M8Source-1970 s.212(3), 213(1), 214(3), 216(2), 217(2), 218(1); 1987 Sch.15 2(13)
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