615 Certain overseas government pensions paid in the United Kingdom
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 11
Certain Overseas Government Pensions Paid in the UK

615  Certain 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,

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