Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 579A 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.
(1)This section applies to any pension under a registered pension scheme (but subject to subsection (2) [F2and section 579CZA] ).
(2)This section does not apply to a pension under a registered pension scheme if and to the extent that, when it is paid, a liability to the unauthorised payments charge arises in respect of the amount of the payment (see section 208 of FA 2004).
[F3(3)Chapter 17 of this Part provides exemptions for certain annuities (see sections 646B and 646C: certain beneficiaries' annuities purchased out of unused or drawdown funds).]]
Textual Amendments
F1Pt. 9 Ch. 5A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 6 (with Sch. 36)
F2Words in s. 579A(1) inserted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(4)
F3S. 579A(3) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 22
Modifications etc. (not altering text)
C1S. 579A applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 41
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