# Finance Act 2016, Section 23: Netherlands Benefit Act for Victims of Persecution 1940-1945


(1) 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.
(2) The amendment made by this section has effect for the tax year 2016-17 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/23 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.