Version Superseded: 06/04/2006
Point in time view as at 01/09/2003. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 580 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.
This section applies to—
(a)any pension or annuity paid under a retirement benefits scheme which is either approved or being considered for approval, and
(b)any annuity acquired using funds held for the purposes of a retirement benefits scheme which is either approved or being considered for approval.
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