Version Superseded: 06/04/2006
Point in time view as at 01/09/2003.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Annuities is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
This section applies to—
(a)any annuity paid under a former approved superannuation fund, and
(b)any annuity acquired using funds held for the purposes of a former approved superannuation fund.
If section 590 applies, the taxable pension income for a tax year is the full amount of the annuity paid in that year.
If section 590 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the annuity.
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