- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2005
Point in time view as at 01/09/2003.
Income Tax (Earnings and Pensions) Act 2003, Chapter 14 is up to date with all changes known to be in force on or before 27 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—
(a)it is paid under section 1 of OPA 1973 (whether or not paid out of a fund established under a scheme made under that section),
(b)it is a pre-1973 pension, and
(c)it is paid to—
(i)the original pensioner, or
(ii)the widow or widower of the original pensioner.
(2)But this section does not apply to a part of a pension which is paid because the Pensions (Increase) Act 1971 (c. 56) applies to it (and accordingly section 569 applies to that part of the pension).
(3)Chapter 18 of this Part provides an exemption where a pension to which this section applies is paid to a person who is not resident in the United Kingdom (see sections 647 and 651).
(1)For the purposes of this Chapter a person is the “original pensioner” in relation to a pension if—
(a)the pension is payable by virtue of the person’s service, and
(b)the person retired from that service before 6th April 1973.
(2)For the purposes of this Chapter a pension is a “pre-1973 pension” if, immediately before 6th April 1973—
(a)the pension was payable to—
(i)the original pensioner, or
(ii)the widow or widower of the original pensioner, and
(b)that person was resident in the United Kingdom.
(1)If section 629 applies, the taxable pension income for a tax year is the amount on which tax would be chargeable if the pension were charged to tax under Case V of Schedule D for that year (see in particular the provisions of ICTA listed in subsection (2)).
(2)Those provisions of ICTA are sections 65 and 68 (calculation of the amount of the income on which tax is to be charged in the tax year).
If section 629 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.
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