Income Tax (Earnings and Pensions) Act 2003 section 630

Interpretation

Section 630 defines the key terms "original pensioner" and "pre-1973 pension" used throughout this chapter, establishing who qualifies and what conditions must be met for these definitions to apply.

• An "original pensioner" is a person whose own service earned the pension and who retired from that service before 6 April 1973.
• A "pre-1973 pension" is one that was already in payment immediately before 6 April 1973 to the original pensioner or their widow or widower.
• The recipient of the pension must have been resident in the United Kingdom immediately before 6 April 1973 for it to qualify as a pre-1973 pension.
• Both definitions work together to identify a specific category of long-standing pensions that benefit from special tax treatment under this chapter.