2 Continuation of tax exemption for non-resident pensioners.U.K.
—In section 615(2)(c) of the M1Income 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; ”.