610Annuities under sponsored superannuation schemesU.K.
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(1)This section applies to—
(a)any annuity paid under a sponsored superannuation scheme, and
(b)any annuity acquired using funds held for the purposes of a sponsored superannuation scheme.
(2)But this section applies to an annuity which arises from a source outside the United Kingdom only if it is paid to a person resident in the United Kingdom.
(3)This section does not apply to an annuity to which any provision of Chapter 6, 7, 8 or 9 of this Part applies.
(4)In this section “sponsored superannuation scheme” has the meaning given by section 624(1) of ICTA.