- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 1
- Part 9
- Chapter 8
- Income withdrawals
Pa Fersiwn
Nodweddion Uwch
Status:
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Income withdrawals
598Income withdrawals
This section applies to any income withdrawal under approved personal pension arrangements.
599Taxable pension income
If section 598 applies, the taxable pension income for a tax year is the total amount of the income withdrawals made in that year.
600Person liable for tax
If section 598 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the income.
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