# The Overseas Service Pensions (Scheme and Fund) Regulations 1966, Regulation 37: Income tax deductions from repaid contributions


Where the Crown Agents are liable for income tax under the legislation of any country or territory other than the United Kingdom in respect of any contributions (with any allowance of interest) returned to contributors during their lifetime, the Crown Agents shall be entitled to deduct from any such sum to be returned an amount not exceeding any income tax in respect thereof for which they become so liable:
Provided that the amount of tax to be deducted shall not be such that it reduces the amount to be refunded to the contributor to an amount less than the amount of his contributions to the Fund.

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Source: https://www.legislation.gov.uk/uksi/1966/1629/regulation/37 (the official version)
Page: https://openlegislation.uk/overseas-service-pensions-scheme-and-fund-regulations-1966/regulation-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.