Related HMRC Manuals

643(1)  No liability to income tax arises on–

(a)a Malawi government pension,

(b)a Trinidad and Tobago government pension, or

(c)a Zambia government pension,

if conditions A, B and C are met.

643(2)  Condition A is that the pension is paid to–

(a)the original pensioner, or

(b)the widow or widower or surviving civil partner of the original pensioner.

643(3)  Condition B is that the pension is now paid under section 1 of OPA 1973 (whether or not it is paid out of a fund established under a scheme made under that section).

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