Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 647: Introduction and meaning of “foreign residence condition” etc.
2563.This section describes the foreign residence condition that must be satisfied if the exemptions identified later in the Chapter are to apply. It also expands the meaning of pension. It derives from section 615 of ICTA.
2564.Subsections (2) and (3) deal with the foreign residence condition. The taxpayer must make a claim to the Board to be non-resident.
2565.Subsection (4) identifies various payments that are also treated as pension income for the purposes of this Chapter. It derives from the definition of pension in section 615(7) of ICTA.