- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (18/06/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 05/12/2005
Point in time view as at 18/06/2004.
Income Tax (Earnings and Pensions) Act 2003, Chapter 11 is up to date with all changes known to be in force on or before 28 August 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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(1)This section applies to a pension if conditions A, B and C are met.
(2)Condition A is that the pension—
(a)is payable—
(i)to a person who has been employed in overseas government service, or
(ii)to the widow, widower, child, relative or dependant of a person who has been employed in overseas government service, and
(b)is payable in respect of that service.
(3)Condition B is that the pension—
(a)is payable in the United Kingdom, and
(b)is payable to a person who is resident in the United Kingdom.
(4)Condition C is that the pension is payable by or on behalf of the government of—
(a)a country which forms part of Her Majesty’s dominions,
(b)any other country which is for the time being mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61), or
(c)any territory under Her Majesty’s protection.
(5)But condition C is not met if the pension is payable out of the public revenue of the United Kingdom or Northern Ireland.
(6)In condition A the references to a person being employed in overseas government service are to the person being employed outside the United Kingdom—
(a)in the service of the Crown, or
(b)in service under the government of a country or territory which falls within subsection (4).
(7)In this Chapter “pension” includes a pension which is paid voluntarily or is capable of being discontinued.
If section 615 applies, the taxable pension income for a tax year is the full amount of the pension accruing in that year irrespective of when any amount is actually paid.
A deduction of 10% is allowed from an amount of taxable pension income determined under section 616 (see section 567).
If section 615 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.
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