Income Tax (Earnings and Pensions) Act 2003

648The Central African Pension Fund

This section has no associated Explanatory Notes

(1)No liability to income tax arises on a pension which is paid from the Central African Pension Fund if the foreign residence condition is met.

(2)In this section “the Central African Pension Fund” means the fund established under that name by section 24 of the Federation of Rhodesia and Nyasaland (Dissolution) Order in Council 1963 (S.I. 1963/2085).