StatuteIncome Tax (Earnings and Pensions) Act 2003

Section 630 — Income Tax (Earnings and Pensions) Act 2003: Interpretation

Text of the provision Official document

Interpretation 630 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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