Income Tax (Earnings and Pensions) Act 2003

630InterpretationU.K.

This adran has no associated Nodiadau Esboniadol

(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.