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071 438 6865 03.06,92 11:16 P.03
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ICTA 1988
INCOME AND CORPORATION: TAXES ACT 1988
PT.V
CH.I
S.133 $24
[1970 Sch.7 91
[1970 s.184(3); 1977 s.31(3); 1986 s.34(7)]
[1970 s.184(4)]
Voluntary pensions. [1970 s.182]
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Kingdom the performance of which is merely incidental to the performance of the other duties outside the United Kingdom.
(3) Subsection (2) above šhall not be construed as affecting any question under section 193(1) or paragraph 3 of Schedule 12 as to where any duties are performed or whether a person is absent from the United Kingdom.
(4) For the purposes of Cases I and II of Schedule E, but subject to section 194(7) and paragraph 5 of Schedule 12, the following duties shall be treated as performed in the United Kingdom, namely—
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(a) the duties of any office or employment under the Crown which
is of a public nature and the emoluments of which are
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payable out of the public revenue of the United Kingdom or of Northern Ireland(a); and J
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(b) any duties which a person performs on a vessel engaged on a ta voyage not extending to a port outside the United Kingdom, or which a person resident in the United Kingdom performs on a vessel or aircraft engaged on a voyage or journey beginning or ending in the United Kingdom or on a part beginning or ending in the United Kingdom of any other trouwvoyage or journey...!
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(5) For the purposes of Case III of Schedule E, emoluments shall be treated as received in the United Kingdom if they are paid, used' or enjoyed in, or in any manner or form transmitted or brought to, the United Kingdom, and subsections (6) to (9) of section 65 shall apply for the purposes of this subsection as they apply for the purposes of subsection (5) of that section,milf bunu sa du hebat ca 2
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133.—(1) Where=”1 wa Ram.
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(a) a person has ceased to hold any office or employment, and *** (b) `a pension or annual payment is paid to him, or to his widow or child, or 'to any relative or dependant of his, by the Dati person' under whom he held the office or by whom he was mumi tai temployed, or by the successors of that person, and deliw (c) that pension or annual payment is paid otherwise than by or atson behalf of a person outside the United Kingdom, don
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then, notwithstanding that the pension or payment is paid voluntarily or is capable of being discontinued, it shall be deemed to be income for the
(2) See-
1991 ss.32-33-defintion employed for purposes of relief for vocational
training payments.
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'SA. 1989. No:2387, Tregns.3 and 4 (In Part III Vol.5)—private medical
insurance.
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