573 Foreign pensions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 4
Foreign Pensions: General Rules

573  Foreign pensions

(1)     This section applies to any pension paid by or on behalf of a person who is outside the United Kingdom to a person who is resident in the United Kingdom.

(2)     But this section does not apply to a pension if any provision of Chapters 5 to 14 of this Part applies to it.

[(2A)     This section does not apply to pension within section 574(1)(ba) if—

(a)     the pension is paid in respect of a deceased member of a pension scheme who had not reached the age of 75 at the date of death, and

(b)     no pension payments to the person entitled to the pension were made before 6 April 2015 in respect of the

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