{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-650",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-650.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/650",
  "kind": "section",
  "number": "650",
  "heading": "Oversea Superannuation Scheme",
  "text": "(1) No liability to income tax arises on a pension which is paid under the Oversea Superannuation Scheme (formerly known as the Colonial Superannuation Scheme) if the foreign residence condition is met.\n(2) For the purposes of subsection (1) a pension is paid under the Oversea Superannuation Scheme if—\n(a) the pension is paid under the Scheme as it has effect (by reason of section 2(4A) of OPA 1973) as a scheme under section 2 of OPA 1973, or\n(b) the pension is paid under a scheme which—\n(i) the Secretary of State has made under section 2(1) of OPA 1973, and\n(ii) corresponds to the Oversea Superannuation Scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/650",
    "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."
}