634Taxable pension income: UK voluntary annual paymentsU.K.
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Nodiadau Esboniadol
(1)The taxable pension income for payments to which section 633 applies is determined in accordance with this section if the payments are made by or on behalf of a person who is in the United Kingdom.
(2)The taxable pension income for a tax year is the full amount of the payments accruing in that year irrespective of when any amount is actually paid.