Section 23 Netherlands Benefit Act for Victims of Persecution 1940-1945

After section 642 of ITEPA 2003 insert—

Netherlands Benefit Act for Victims of Persecution 1940-1945

642A

No liability to income tax arises on a pension, annuity, allowance or other payment provided in accordance with the provisions of the scheme established under the law of the Netherlands and known as Wet uitkeringen vervolgingsslachtoffers 1940-1945.

The amendment made by this section has effect for the tax year 2016-17 and subsequent tax years.