# Income Tax (Earnings and Pensions) Act 2003, Section 642: Compensation for National-Socialist persecution


No liability to income tax arises on a pension or annuity which is payable under any special provision for victims of National-Socialist persecution which is made by the law of—
(a) the Federal Republic of Germany or any part of it, or
(b) Austria.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/642 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-642
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.