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Income Tax (Earnings and Pensions) Act 2003

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574“Pension”: interpretationU.K.

This adran has no associated Nodiadau Esboniadol

(1)For the purposes of this Chapter “pension” includes a pension which is paid voluntarily, or is capable of being discontinued, if conditions A and B are met.

(2)Condition A is that the pension is paid to—

(a)a former employee or a former office-holder,

(b)the widow or widower of a former employee or a former office-holder, or

(c)any child, relative or dependant of a former employee or a former office-holder.

(3)Condition B is that the pension is paid by or on behalf of—

(a)the person—

(i)who employed the former employee, or

(ii)under whom the former office-holder held the office, or

(b)the successors of that person.

(4)In this section “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.

Yn ôl i’r brig

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