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Changes over time for: Section 647


Timeline of Changes
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Status:
Point in time view as at 17/12/2014.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 647 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.

Changes to Legislation
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647Introduction and meaning of “foreign residence condition” etc.U.K.
This section has no associated Explanatory Notes
(1)The provisions of this Part provide that no liability to income tax arises on certain kinds of pensions if the foreign residence condition is met.
(2)The foreign residence condition is met in relation to a pension if the pension is payable to a person who is not resident in the United Kingdom.
(3)For the purposes of the foreign residence condition, a person is taken to be not resident in the United Kingdom only if—
(a)a person makes a claim to [the Commissioners for Her Majesty’s Revenue and Customs] that the person is not resident, and
(b)the [Commissioners] [are] satisfied that the person is not resident.
(4)In this Chapter “pension” includes—
(a)a gratuity or any sum payable on or in respect of death,
(b)a return of contributions, and
(c)any interest or other addition included in a return of contributions.
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