Related Commentary  Related HMRC Manuals

573(1)  This section applies to any pension paid by or on behalf of a person who is outside the United Kingdom to a person who is resident in the United Kingdom.

573(2)  But this section does not apply to a pension if any provision of Chapters 5 to 14 of this Part applies to it.

573(2A)  This section does not apply to pension within section 574(1)(ba) if–

(a)the pension is paid in respect of a deceased member of a pension scheme who had not reached the age of 75 at the date of death, and

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