612Taxable pension income: UK annuitiesU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The taxable pension income for an annuity to which section 609, 610 or 611 applies is determined in accordance with this section if the annuity arises from a source in the United Kingdom.
(2)The taxable pension income for a tax year is the full amount of the annuity arising in that year.