E4.134C Pension Income—Overseas Government Pensions Paid In The UK

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Commentary

Personal and employment tax

Specific provisions apply to overseas government pensions provided that certain conditions are met¹. Those conditions are²:

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(a)�� the pension is payable in respect of overseas government service (ie employment outside the UK in the service of the Crown or under the government of a country or territory listed in (d) below)

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