Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 642: Compensation for National-Socialist persecution
2547.This section exempts annuities and pensions paid by the German and Austrian Governments to victims of National-Socialist persecution. It derives from section 330 of ICTA.
2548.Paragraph 46 of Schedule 6 to this Act repeals the reference to section 330 of ICTA in section 65(2) of ICTA. The exemption means the reference is unnecessary.