652 Overseas Service Act 1958
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

652  Overseas Service Act 1958

(1)     No liability to income tax arises on a pension—

(a)     which is paid under the authority of the Overseas Service Act 1958 (c 14), and

(b)     which the Secretary of State certifies to be attributable to the employment of a person in the public services of an overseas territory,

if the foreign residence condition is met.

(2)     If the Secretary of State certifies that only part of a pension paid under the authority of the 1958 Act is attributable to the employment of a person in the public services of an overseas territory, subsection

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