Related Commentary  

130A(1)  Subsection (3) applies if double taxation arrangements make the provision, however expressed, mentioned in subsection (2).

130A(2)  The provision is that pensions and other similar remuneration which–

(a)arise outside the United Kingdom, and

(b)are paid to persons who are resident in the United Kingdom,

are not to be subject to United Kingdom tax.

130A(3)  That provision does not prevent a pension or other similar remuneration of a person resident in the United Kingdom being chargeable to income tax if–

(a)the sums or assets are transferred out of a pension scheme, and

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