{
  "url": "https://openlegislation.uk/finance-act-2016/section-23",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-23.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Netherlands Benefit Act for Victims of Persecution 1940-1945",
  "text": "(1) After section 642 of ITEPA 2003 insert—\n“Netherlands Benefit Act for Victims of Persecution 1940-1945\n642A 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.”\n(2) The amendment made by this section has effect for the tax year 2016-17 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/23",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}