Search Legislation

Advanced Search

Overseas Superannuation Act 1991

Help about what version

What Version

Help about opening options

Opening Options

Status:

This is the original version (as it was originally enacted).

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(2)In subsection (2) (persons to whom the section applies) the word “and” immediately preceding paragraph (d) is hereby repealed and at the end of that paragraph there shall be added the words “and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.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: