573Foreign pensionsU.K.
This section has no associated Explanatory Notes
(1)This section applies to any pension paid by or on behalf of a person who is outside the United Kingdom to a person who is resident in the United Kingdom.
(2)But this section does not apply to a pension if any provision of Chapters 5 to 14 of this Part applies to it.
(3)For pensions paid by or on behalf of a person who is in the United Kingdom, see Chapter 3 of this Part.