23Netherlands Benefit Act for Victims of Persecution 1940-1945U.K.
(1)After section 642 of ITEPA 2003 insert—
“642ANetherlands Benefit Act for Victims of Persecution 1940-1945
No liability to income tax arises on a pension, annuity, allowance or other payment provided in accordance with the provisions of the scheme established under the law of the Netherlands and known as Wet uitkeringen vervolgingsslachtoffers 1940-1945.”
(2)The amendment made by this section has effect for the tax year 2016-17 and subsequent tax years.