Related Commentary  Related HMRC Manuals

615(1)  This section applies to a pension if conditions A, B and C are met.

615(2)  Condition A is that the pension–

(a)is payable–

(i)to a person who has been employed in overseas government service, or

(ii)to the widow, widower, surviving civil partner, child, relative or dependant of a person who has been employed in overseas government service, and

(b)is payable in respect of that service.

615(3)  Condition B is that the pension–

(a)is payable in the United Kingdom, and

(b)is payable to a person who is resident in the United Kingdom.

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