C2C1Part 9Pension income

Annotations:
Modifications etc. (not altering text)
C2

Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C1

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 14Pre-1973 pensions paid under the Overseas Pensions Act 1973

630Interpretation

1

For the purposes of this Chapter a person is the “original pensioner” in relation to a pension if—

a

the pension is payable by virtue of the person’s service, and

b

the person retired from that service before 6th April 1973.

2

For the purposes of this Chapter a pension is a “pre-1973 pension” if, immediately before 6th April 1973—

a

the pension was payable to—

i

the original pensioner, or

ii

the widow or widower of the original pensioner, and

b

that person was resident in the United Kingdom.