Section 32: Protection of pension rights.

(1) Subject to the provisions of subsection (2) of this section, the right of a person in the service of a Government to receive pension or gratuity shall be regulated by Law.
(2) Any benefit to which a person is entitled in accordance with or under such Law as is referred to in subsection (1) of this section shall not be withheld or altered to his disadvantage except to such extent as is permissible under any law including the Code of Conduct under the Code of Conduct Bureau and Tribunal Act.
(3) Pension in respect of services in the service of a Local Government shall not be taxed.