# Income Tax (Earnings and Pensions) Act 2003, Section 648: The Central African Pension Fund


(1) No liability to income tax arises on a pension which is paid from the Central African Pension Fund if the foreign residence condition is met.
(2) In this section “the Central African Pension Fund” means the fund established under that name by section 24 of the Federation of Rhodesia and Nyasaland (Dissolution) Order in Council 1963 (S.I. 1963/2085).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/648 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-648
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.