Section 654 | The 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—