Related Commentary  Related HMRC Manuals

614(1)  [Repealed by FA 1994, s. 258 and Sch. 26, Pt. V(22).]

614(2)  Any interest or dividends received by the person in whom is vested any of the Family Pension Funds mentioned in section 273 of the Government of India Act 1935, and having effect as a scheme made under section 2 of the Overseas Pensions Act 1973, on sums forming part of that fund shall be exempt from income tax.

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