Part 9Pension income
Chapter 18Exemptions: Non-UK resident taxpayers
650Oversea Superannuation Scheme
(1)
No liability to income tax arises on a pension which is paid under the Oversea Superannuation Scheme (formerly known as the Colonial Superannuation Scheme) if the foreign residence condition is met.
(2)
For the purposes of subsection (1) a pension is paid under the Oversea Superannuation Scheme if—
(a)
the pension is paid under the Scheme as it has effect (by reason of section 2(4A) of OPA 1973) as a scheme under section 2 of OPA 1973, or
(b)
the pension is paid under a scheme which—
(i)
the Secretary of State has made under section 2(1) of OPA 1973, and
(ii)
corresponds to the Oversea Superannuation Scheme.