Section 654 — Income Tax (Earnings and Pensions) Act 2003: The Pensions (India, Pakistan and Burma) Act 1955

The Pensions (India, Pakistan and Burma) Act 1955 654 1 No liability to income tax arises on a pension paid under the authority of the Pensions (India, Pakistan and Burma) Act 1955 (c. 22) if the foreign residence condition is met.

2 A pension is paid under the authority of the 1955 Act if—

a the pension is paid under the 1955 Act as it has effect (by reason of section 2(3) of OPA 1973) as a scheme under section 2 of OPA 1973, or b the pension is paid under a scheme which the Secretary of State—

i has made under section 2(1) of OPA 1973, and ii has certified to correspond to the provision made under the 1955 Act.

3 This section does not apply to any part of a pension paid because the Pensions (Increase) Acts apply to it.

4 In this section— “ the 1955 Act ” means the Pensions (India, Pakistan and Burma) Act 1955 (c. 22); “ certified ” means certified for the purposes of ICTA 1970, ICTA or this Act; “ the Pensions (Increase) Acts ” means— the Pensions (Increase) Act 1971 (c. 56), and any Act passed after that Act for purposes which correspond to the purposes of that Act.