C1C2Part 9Pension income
Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
Chapter 11Certain overseas government pensions paid in the UK
615Certain overseas government pensions paid in the United Kingdom
1
This section applies to a pension if conditions A, B and C are met.
2
Condition A is that the pension—
a
is payable—
i
to a person who has been employed in overseas government service, or
ii
to the widow, widower, F1surviving civil partner, child, relative or dependant of a person who has been employed in overseas government service, and
b
is payable in respect of that service.
3
Condition B is that the pension—
a
is payable in the United Kingdom, and
b
is payable to a person who is resident in the United Kingdom.
4
Condition C is that the pension is payable by or on behalf of the government of—
a
a country which forms part of Her Majesty’s dominions,
b
any other country which is for the time being mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61), or
c
any territory under Her Majesty’s protection.
5
But condition C is not met if the pension is payable out of the public revenue of the United Kingdom or Northern Ireland.
6
In condition A the references to a person being employed in overseas government service are to the person being employed outside the United Kingdom—
a
in the service of the Crown, or
b
in service under the government of a country or territory which falls within subsection (4).
7
In this Chapter “pension” includes a pension which is paid voluntarily or is capable of being discontinued.
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)