C1C2Part 9Pension income
Annotations:
Modifications etc. (not altering text)
C2
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 18Exemptions: Non-UK resident taxpayers
653Overseas Service Pensions Fund
1
No liability to income tax arises on a pension which is paid out of the Overseas Service Pensions Fund if the foreign residence condition is met.
2
In this section “the Overseas Service Pensions Fund” means the fund with that name established under section 7(1) of the Overseas Aid Act 1966 (c. 21).
3
In this section “pension” includes not only the things mentioned in section 647(4) but also any sum payable in respect of ill-health.
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)