649 Commonwealth government pensions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

649  Commonwealth government pensions

(1)     No liability to income tax arises on a pension paid out of a fund which is established—

(a)     in the United Kingdom,

(b)     by a Commonwealth government,

(c)     for the sole purpose of providing pensions payable in respect of service under that government,

if the foreign residence condition is met.

(2)     In

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