Part 9Pension income

Chapter 18Exemptions: Non-UK resident taxpayers

654The Pensions (India, Pakistan and Burma) Act 1955

1

No liability to income tax arises on a pension paid under the authority of the Pensions (India, Pakistan and Burma) Act 1955 (c. 22) if the foreign residence condition is met.

2

A pension is paid under the authority of the 1955 Act if—

a

the pension is paid under the 1955 Act as it has effect (by reason of section 2(3) of OPA 1973) as a scheme under section 2 of OPA 1973, or

b

the pension is paid under a scheme which the Secretary of State—

i

has made under section 2(1) of OPA 1973, and

ii

has certified to correspond to the provision made under the 1955 Act.

3

This section does not apply to any part of a pension paid because the Pensions (Increase) Acts apply to it.

4

In this section—

  • “the 1955 Act” means the Pensions (India, Pakistan and Burma) Act 1955 (c. 22);

  • “certified” means certified for the purposes of ICTA 1970, ICTA or this Act;

  • “the Pensions (Increase) Acts” means—

    1. a

      the Pensions (Increase) Act 1971 (c. 56), and

    2. b

      any Act passed after that Act for purposes which correspond to the purposes of that Act.