C2C1C3C4C5Part 9Pension income

Annotations:
Modifications etc. (not altering text)
C2

Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C1

Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)

Chapter 11Certain overseas government pensions paid in the UK

615Certain overseas government pensions paid in the United Kingdom

1

This section applies to a pension if conditions A, B and C are met.

2

Condition A is that the pension—

a

is payable—

i

to a person who has been employed in overseas government service, or

ii

to the widow, widower, F1surviving civil partner, child, relative or dependant of a person who has been employed in overseas government service, and

b

is payable in respect of that service.

3

Condition B is that the pension—

a

is payable in the United Kingdom, and

b

is payable to a person who is resident in the United Kingdom.

4

Condition C is that the pension is payable by or on behalf of the government of—

a

a country which forms part of Her Majesty’s dominions,

b

any other country which is for the time being mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61), or

c

any territory under Her Majesty’s protection.

5

But condition C is not met if the pension is payable out of the public revenue of the United Kingdom or Northern Ireland.

6

In condition A the references to a person being employed in overseas government service are to the person being employed outside the United Kingdom—

a

in the service of the Crown, or

b

in service under the government of a country or territory which falls within subsection (4).

7

In this Chapter “pension” includes a pension which is paid voluntarily or is capable of being discontinued.