{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-615",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-615.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/615",
  "kind": "section",
  "number": "615",
  "heading": "Certain overseas government pensions paid in the United Kingdom",
  "text": "(1) This section applies to a pension if conditions A, B and C are met.\n(2) Condition A is that the pension—\n(a) is payable—\n(i) to a person who has been employed in overseas government service, or\n(ii) to the widow, widower, surviving civil partner, child, relative or dependant of a person who has been employed in overseas government service, and\n(b) is payable in respect of that service.\n(3) Condition B is that the pension—\n(a) is payable in the United Kingdom, and\n(b) is payable to a person who is resident in the United Kingdom.\n(4) Condition C is that the pension is payable by or on behalf of the government of—\n(a) a country which forms part of Her Majesty’s dominions,\n(b) any other country which is for the time being mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61), or\n(c) any territory under Her Majesty’s protection.\n(5) But condition C is not met if the pension is payable out of the public revenue of the United Kingdom or Northern Ireland.\n(6) In condition A the references to a person being employed in overseas government service are to the person being employed outside the United Kingdom—\n(a) in the service of the Crown, or\n(b) in service under the government of a country or territory which falls within subsection (4).\n(7) In this Chapter “pension” includes a pension which is paid voluntarily or is capable of being discontinued.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 615(2)(a)(ii) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 158"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/615",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}