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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 14 Pre-1973 pensions paid under the Overseas Pensions Act 1973

  • Section 629 Pre-1973 pensions paid under the Overseas Pensions Act 1973
  • Section 630 Interpretation
  • Section 631 Taxable pension income
  • Section 632 Person liable for tax
  1. Chapter 14 · Pre-1973 pensions paid under the Overseas Pensions Act 1973
  2. Interpretation

Section 630 | Interpretation

From legislation.gov.uk

(1)For the purposes of this Chapter a person is the “original pensioner” in relation to a pension if—

(a)the pension is payable by virtue of the person’s service, and

(b)the person retired from that service before 6th April 1973.

(2)For the purposes of this Chapter a pension is a “pre-1973 pension” if, immediately before 6th April 1973—

(a)the pension was payable to—

(i)the original pensioner, or

(ii)the widow or widower of the original pensioner, and

(b)that person was resident in the United Kingdom.

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