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Income Tax (Earnings and Pensions) Act 2003

Changes over time for: Section 566

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566Nature of charge to tax on pension income and relevant definitionsU.K.

This adran has no associated Nodiadau Esboniadol

(1)The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.

(2)“Pension income” means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply.

This definition applies for the purposes of the Tax Acts.

(3)“Exempt income” means pension income on which no liability to income tax arises as a result of any provision of Chapters 16 to 18 of this Part.

This definition applies for the purposes of this Part.

(4)These are the provisions referred to in subsection (2)—

ProvisionIncomeChapter (of this Part)
Section 569United Kingdom pensionsChapter 3
Section 573Foreign pensionsChapter 4
Section 577United Kingdom social security pensionsChapter 5
[F1Section 579A Pensions under registered pension schemesChapter 5A]
Section 609Annuities for the benefit of dependantsChapter 10
Section 610Annuities under sponsored superannuation schemesChapter 10
Section 611Annuities in recognition of another’s servicesChapter 10
Section 615Certain overseas government pensions paid in the United KingdomChapter 11
Section 619The House of Commons Members' FundChapter 12
F2. . .F2. . .F2. . .
Section 629Pre-1973 pensions paid under OPA 1973Chapter 14
Section 633Voluntary annual paymentsChapter 15
[F3Section 636B Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemesChapter 15A
Section 636CPensions treated as arising from payment of trivial commutation lump sum death benefits and winding-up lump sum death benefits under registered pension schemesChapter 15A]

Textual Amendments

F1Words in s. 566(4) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(2) (with Sch. 36)

F2Words in s. 566(4) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(3), Sch. 42 Pt. 3 (with Sch. 36)

F3Words in s. 566(4) inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(4) (with Sch. 36)

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