# Income Tax (Earnings and Pensions) Act 2003, Section 650: Oversea Superannuation Scheme


(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.
(2) For the purposes of subsection (1) a pension is paid under the Oversea Superannuation Scheme if—
(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
(b) the pension is paid under a scheme which—
(i) the Secretary of State has made under section 2(1) of OPA 1973, and
(ii) corresponds to the Oversea Superannuation Scheme.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/650 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-650
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.