Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 615

 Help about opening options

Alternative versions:

Status:

Point in time view as at 22/07/2020.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 615 is up to date with all changes known to be in force on or before 06 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. Help about Changes to Legislation

615Certain overseas government pensions paid in the United KingdomU.K.

This section has no associated Explanatory Notes

(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.

Textual Amendments

F1Words in s. 615(2)(a)(ii) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 158

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?