Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Section 648 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.
(1)No liability to income tax arises on a pension which is paid from the Central African Pension Fund if the foreign residence condition is met.
(2)In this section “the Central African Pension Fund” means the fund established under that name by section 24 of the Federation of Rhodesia and Nyasaland (Dissolution) Order in Council 1963 (S.I. 1963/2085).
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