This section applies to any annuity purchased by any person in recognition of another person’s services in any office or employment.

But this section applies to an annuity which arises from a source outside the United Kingdom only if it is paid to a person resident in the United Kingdom.

This section does not apply to an annuity to which F1Chapter 5A of this Part applies.

For the purposes of this section “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.