Part 9Pension income
Chapter 15Voluntary annual payments
633Voluntary annual payments
1
This section applies to an annual payment which—
a
is paid voluntarily, or
b
is capable of being discontinued,
if conditions A and B are met.
2
Condition A is that the payment is paid to—
a
a former employee or a former office-holder,
b
the widow or widower F1or surviving civil partner of a former employee or former office-holder, or
c
any child, relative or dependant of a former employee or a former office-holder.
3
Condition B is that the payment is paid by or on behalf of—
a
the person—
i
who employed the former employee, or
ii
under whom the former office-holder held the office, or
b
the successors of that person.
4
But this section applies to a payment which is paid by or on a behalf of a person who is outside the United Kingdom only if it is paid to a person resident in the United Kingdom.
5
In 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.