Related Commentary  

652(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.

652(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 (1) applies only to that part of the pension.

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