Statute
Section 653 — Income Tax (Earnings and Pensions) Act 2003: Overseas Service Pensions Fund
Text of the provision Official document
Overseas Service Pensions Fund 653 1 No liability to income tax arises on a pension which is paid out of the Overseas Service Pensions Fund if the foreign residence condition is met.
2 In this section “ the Overseas Service Pensions Fund ” means the fund with that name established under section 7(1) of the Overseas Aid Act 1966 (c. 21).
3 In this section “ pension ” includes not only the things mentioned in section 647(4) but also any sum payable in respect of ill-health.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →