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Changes over time for: Section 574


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 05/12/2005
Status:
Point in time view as at 13/06/2003. This version of this provision has been superseded.

Status
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Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 574 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.

Changes to Legislation
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574“Pension”: interpretationU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)For the purposes of this Chapter “pension” includes a pension which is paid voluntarily, or is capable of being discontinued, if conditions A and B are met.
(2)Condition A is that the pension is paid to—
(a)a former employee or a former office-holder,
(b)the widow or widower of a former employee or a former office-holder, or
(c)any child, relative or dependant of a former employee or a former office-holder.
(3)Condition B is that the pension is paid by or on behalf of—
(a)the person—
(i)who employed the former employee, or
(ii)under whom the former office-holder held the office, or
(b)the successors of that person.
(4)In this section “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.
Yn ôl i’r brig