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—
- a
the Pensions (Increase) Act 1971 (c. 56), and
- b
any Act passed after that Act for purposes which correspond to the purposes of that Act.
- a