Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 653 is up to date with all changes known to be in force on or before 09 March 2025. 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.
(1)No liability to income tax arises on a pension which is paid out of the Overseas Service Pensions Fund if the foreign residence condition is met.
(2)In this section “the Overseas Service Pensions Fund” means the fund with that name established under section 7(1) of the Overseas Aid Act 1966 (c. 21).
(3)In this section “pension” includes not only the things mentioned in section 647(4) but also any sum payable in respect of ill-health.
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