Statute
Section 642 — Income Tax (Earnings and Pensions) Act 2003: Compensation for National-Socialist persecution
Text of the provision Official document
Compensation for National-Socialist persecution 642 No liability to income tax arises on a pension or annuity which is payable under any special provision for victims of National-Socialist persecution which is made by the law of—
a the Federal Republic of Germany or any part of it, or b Austria.
Official source: legislation.gov.uk
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