643 Malawi, Trinidad and Tobago and Zambia government pensions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

643  Malawi, Trinidad and Tobago and Zambia government pensions

(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

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