Part 9Pension income

Chapter 4Foreign pensions: general rules

573Foreign pensions

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.