- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/05/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2003
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M1(1)Where—
(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 person under whom he held the office or by whom he was employed, or by the successors of that person, and
(c)that pension or annual payment is paid otherwise than by or on behalf of a person outside the United Kingdom,
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 purposes of assessment to tax, and shall be assessed and charged under Schedule E.
(2)For the avoidance of doubt, it is hereby declared that the expressions “annuity” and “pension” in Schedule E include respectively an annuity and a pension which is paid voluntarily or is capable of being discontinued.
Modifications etc. (not altering text)
C1 See 1989 s.41—tax charged on amount accruing (1989-90and subsequent years of assessment).
Marginal Citations
M1Source—1970 s.182
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