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(1)After section 642 of ITEPA 2003 insert—
No liability to income tax arises on a pension, annuity, allowance or other payment provided in accordance with the provisions of the scheme established under the law of the Netherlands and known as Wet uitkeringen vervolgingsslachtoffers 1940-1945.”
(2)The amendment made by this section has effect for the tax year 2016-17 and subsequent tax years.