Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 650: Oversea Superannuation Scheme
2570.This section exempts pensions paid under the Oversea Superannuation Scheme. It derives from section 615(2)(c) of ICTA, and corrects a small error in ICTA, which refers to this scheme as the “Overseas Superannuation Scheme”.
2571.Subsection (2) cross-refers to the legislation under which the pensions must be paid. The schemes are now operated under the Overseas Pensions Act 1973.