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Income Tax (Earnings and Pensions) Act 2003

Section 630: Interpretation

2496.This section defines various terms used in the Chapter. It derives from section 616(3) and (4) of ICTA.

2497.Subsection (1) defines “original pensioner”. It derives from section 616(4) of ICTA. The pensioner must be the person whose service earned the pension and he or she must have retired before 6 April 1973.

2498.Subsection (2) defines “pre-1973 pension”. The pension must have been paid since 6 April 1973 to the original pensioner or to the pensioner’s widow or widower. The recipient must be resident in the United Kingdom.

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