- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Chapter 9Retirement annuity contracts
605Annuities
This section applies to any annuity paid under a retirement annuity contract.
606Meaning of “retirement annuity contract”
In this Chapter “retirement annuity contract” means—
(a)an annuity contract or a trust scheme approved by the Board of Inland Revenue under section 620 of ICTA (qualifying premiums) or under section 621 of ICTA (other approved contracts), or
(b)a substituted contract within the meaning of section 622(3) of ICTA (substituted retirement annuity contracts).
607Taxable pension income
If section 605 applies, the taxable pension income for a tax year is the full amount of the annuity arising in that year.
608Person liable for tax
If section 605 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the annuity.
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