Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 9 U.K. Pension income

Chapter 6 U.K. Approved retirement benefits schemes

Pensions and annuities U.K.

580 Pensions and annuities U.K.

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.