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Income Tax (Earnings and Pensions) Act 2003

Section 654: The Pensions (India, Pakistan and Burma) Act 1955

2580.This section exempts pensions paid under the Pensions (India, Pakistan and Burma) Act 1955. It derives from section 615(2)(a) of ICTA.

2581.In subsection (2)(b)(ii) “correspond to the provision made under the 1955 Act” is a reference to the provision for pensions to be paid.

2582.Subsection (3) prevents the exemption applying to any part of the pension that is paid under the Pension (Increase) Act 1971. These increases have always been paid by the United Kingdom government and have always been taxed under Schedule E as United Kingdom pensions.

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