Part 9

Pension income
Chapter 17

Exemptions: any taxpayer

Malawi, Trinidad and Tobago and Zambia government pensions
643
1
No liability to income tax arises on—
a
a Malawi government pension,
b
a Trinidad and Tobago government pension, or
c
a Zambia government pension,
if conditions A, B and C are met.
2
Condition A is that the pension is paid to—
a
the original pensioner, or
b
the widow or widower or surviving civil partner of the original pensioner.
3
Condition B is that the pension is now paid under section 1 of OPA 1973 (whether or not it is paid out of a fund established under a scheme made under that section).
4
Condition C is that, at the time the pension is paid, provision is made by double taxation relief arrangements which would exempt the pension from income tax in the United Kingdom if the pension were still paid by the relevant government (rather than under section 1 of OPA 1973).
5
Subsection (1) does not apply to any part of a pension which is paid because the Pensions (Increase) Act 1971 (c. 56) applies to it.
6
In this section—
- “double taxation relief arrangements” means arrangements which have effect under section 2(1) of TIOPA 2010;
- “Malawi government pension” means a pension payable by the government of Malawi for services rendered—
  1. to the government of Malawi, or
  2. to the government of the Federation of Rhodesia and Nyasaland,
in the discharge of government functions;
- “Trinidad and Tobago government pension” means a pension payable by the government of Trinidad and Tobago for services rendered to the government of Trinidad and Tobago in the discharge of governmental functions;
- “Zambia government pension” means a pension payable by the government of Zambia for services rendered—
  1. to the government of Zambia,
  2. to the government of Northern Rhodesia, or
  3. to the government of the Federation of Rhodesia and Nyasaland,
in the discharge of governmental functions.
7
For the purposes of this section a person is the “original pensioner” in relation to a pension if—
a
the pension is payable by virtue of the person’s service, and
b
the person retired from that service before 6th April 1973.
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)
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)
Pt. 9 modified (31.10.2023) by The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 (S.I. 2023/1012), regs. 1, 4
Words in s. 643(6) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 60 (with Sch. 9 paras. 1-9, 22)
Words in s. 643(2)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 160
Pt. 9 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 23(2), 24(2), 26(2), 28(2) (with reg. 1(3))
Pt. 9 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 9(2), 11(2), 16(2) (with reg. 1(3))
Pt. 9 modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))
Pt. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 4, 6, 7