Section 615 — Income Tax (Earnings and Pensions) Act 2003: Certain overseas government pensions paid in the United Kingdom

Certain overseas government pensions paid in the United Kingdom 615 1 This section applies to a pension if conditions A, B and C are met.

2 Condition A is that the pension—

a is payable—

i to a person who has been employed in overseas government service, or ii to the widow, widower, surviving civil partner, child, relative or dependant of a person who has been employed in overseas government service, and b is payable in respect of that service.

3 Condition B is that the pension—

a is payable in the United Kingdom, and b is payable to a person who is resident in the United Kingdom.

4 Condition C is that the pension is payable by or on behalf of the government of—

a a country which forms part of Her Majesty’s dominions, b any other country which is for the time being mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61), or c any territory under Her Majesty’s protection.

5 But condition C is not met if the pension is payable out of the public revenue of the United Kingdom or Northern Ireland.

6 In condition A the references to a person being employed in overseas government service are to the person being employed outside the United Kingdom—

a in the service of the Crown, or b in service under the government of a country or territory which falls within subsection (4).

7 In this Chapter “ pension ” includes a pension which is paid voluntarily or is capable of being discontinued.