Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 652
Overseas Service Act 1958
Section 652 provides an income tax exemption for pensions paid under the Overseas Service Act 1958 where those pensions relate to public service employment in an overseas territory and a foreign residence condition is met.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.