Section 629 — Income Tax (Earnings and Pensions) Act 2003: Pre-1973 pensions paid under the Overseas Pensions Act 1973

Pre-1973 pensions paid under the Overseas Pensions Act 1973 629 1 This section applies to a pension if—

a it is paid under section 1 of OPA 1973 (whether or not paid out of a fund established under a scheme made under that section),

b it is a pre-1973 pension, and c it is paid to—

i the original pensioner, or ii the widow or widower of the original pensioner.

2 But this section does not apply to a part of a pension which is paid because the Pensions (Increase) Act 1971 (c. 56) applies to it (and accordingly section 569 applies to that part of the pension).

3 Chapter 18 of this Part provides an exemption where a pension to which this section applies is paid to a person who is not resident in the United Kingdom (see sections 647 and 651).