1Application of Overseas Pensions Act 1973 to the Oversea Superannuation Scheme
(1)Section 2 of the [1973 c. 21.] Overseas Pensions Act 1973 (power of Secretary of State to make superannuation schemes as respects certain overseas service etc) shall be amended in accordance with the following provisions of this section.
(2)In subsection (2) (persons to whom the section applies) the word “and” immediately preceding paragraph (d) is hereby repealed and at the end of that paragraph there shall be added the words “and
(e)persons who are contributing or who have contributed to the Oversea Superannuation Scheme, whether before or after the coming into force of this paragraph.”
(3)After subsection (4) there shall be inserted—
“(4A)The provisions of the Oversea Superannuation Scheme and of the regulations made under it shall, with the necessary adaptations and modifications, have effect as from the coming into force of this subsection as if they together constituted a scheme made under this section.”
(4)In subsection (5) (references to schemes made under section 2 to include references to schemes having effect, by virtue of subsection (3) or (4), as if so made) for the words “or (4)” there shall be substituted the words “, (4) or (4A)”.
2Continuation of tax exemption for non-resident pensioners
—In section 615(2)(c) of the [1988 c. 1.] Income and Corporation Taxes Act 1988 (which provides that a pension paid out of the fund formed under the Oversea Superannuation Scheme is not liable to charge to income tax if it is income of a person who satisfies the Board that he is not resident in the United Kingdom) there shall be added at the end “or which would have been so paid had section 2(2)(e) and (4A) of the Overseas Pensions Act 1973 not been enacted;”.
3Short title and commencement
(1)This Act may be cited as the Oversea Superannuation Act 1991.
(2)This Act shall come into force after the expiration of the period of two months beginning with the date on which it is passed.