{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-7.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/part/VI/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Payments to and benefits from pension schemes exempt from UK taxation under double taxation agreements",
  "text": "(1) A payment to a pension scheme which is afforded relief from taxation by virtue of any of the following provisions, and any benefit referable to that payment—\n(a) Article 25(8) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (France) Order 1968;\n(b) Article 17A of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Republic of Ireland) Order 1976;\n(bb) Article 27(2) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1980;\n(c) Article 28(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income)(Denmark) Order 1980.\n(d) Article 18 of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (The United States of America) Order 2002.\n(e) Article 17(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (South Africa) Order 2002;\n(f) Article 17(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Chile) Order 2003.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 3 Pt. VI para. 7(1) inserted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S.I. 1968/1869: paragraph (8) was added to Article 25 by Article 16 of the Protocol set out in the Schedule to S.I. 1987/2055."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S.I. 1976/2151: Article 17A was added by Article 1 of the Protocol set out in the Schedule to S.I. 1995/764."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 3 Pt. VI para. 7(1)(bb) inserted (6.4.2006) by The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 8(6)(a)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S.I. 1980/1960: Paragraph (3) was substituted by Article X(2) of the Protocol set out in Part I of the Schedule in S.I. 1996/3165."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 3 Pt. VI para. 7(d) inserted (6.4.2005) by The Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778), regs. 1(1), 9(3)(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 3 Pt. VI added (6.4.2006) by The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 8(6)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 3 Pt. VI para. 7(2) omitted (6.4.2006) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 8(6)(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 3 Pt. VI para. 7 heading substituted (6.4.2005) by The Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778), regs. 1(1), 9(3)(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 3 Pt. VI para. 7 heading inserted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VI/paragraph/7",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}