Income Tax (Earnings and Pensions) Act 2003

642Compensation for National-Socialist persecutionU.K.

This adran has no associated Nodiadau Esboniadol

No liability to income tax arises on a pension or annuity which is payable under any special provision for victims of National-Socialist persecution which is made by the law of—

(a)the Federal Republic of Germany or any part of it, or

(b)Austria.