Part 9Pension income
Chapter 14Pre-1973 pensions paid under the Overseas Pensions Act 1973
629Pre-1973 pensions paid under the Overseas Pensions Act 1973
1
This section applies to a pension if—
a
it is paid under section 1 of OPA 1973 (whether or not paid out of a fund established under a scheme made under that section),
b
it is a pre-1973 pension, and
c
it is paid to—
i
the original pensioner, or
ii
the widow or widower of the original pensioner.
2
But this section does not apply to a part of a pension which is paid because the Pensions (Increase) Act 1971 (c. 56) applies to it (and accordingly section 569 applies to that part of the pension).
3
Chapter 18 of this Part provides an exemption where a pension to which this section applies is paid to a person who is not resident in the United Kingdom (see sections 647 and 651).