[F1642ANetherlands Benefit Act for Victims of Persecution 1940-1945U.K.
This section has no associated Explanatory Notes
No liability to income tax arises on a pension, annuity, allowance or other payment provided in accordance with the provisions of the scheme established under the law of the Netherlands and known as Wet uitkeringen vervolgingsslachtoffers 1940-1945.]
Textual Amendments
F1S. 642A inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2016 (c. 24), s. 23(1)