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StatuteIncome Tax (Earnings and Pensions) Act 2003

Section 648 — Income Tax (Earnings and Pensions) Act 2003: The Central African Pension Fund

Text of the provision Official document

The Central African Pension Fund 648 1 No liability to income tax arises on a pension which is paid from the Central African Pension Fund if the foreign residence condition is met.

2 In this section “ the Central African Pension Fund ” means the fund established under that name by section 24 of the Federation of Rhodesia and Nyasaland (Dissolution) Order in Council 1963 (S.I. 1963/2085).

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.