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Income Tax (Earnings and Pensions) Act 2003

Changes over time for: Section 635

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Income Tax (Earnings and Pensions) Act 2003, Section 635 is up to date with all changes known to be in force on or before 06 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. Help about Changes to Legislation

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635Taxable pension income: foreign voluntary annual paymentsU.K.

This adran has no associated 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 outside the United Kingdom.

(2)The taxable pension income for a tax year is the amount on which tax would be chargeable if the pension were charged to tax under Case V of Schedule D for that year (see in particular the provisions of ICTA listed in subsection (3)).

(3)Those provisions of ICTA are—

(a)sections 65 and 68 (calculation of the amount of the income on which tax is to be charged in the tax year);

(b)section 584 (relief for unremittable overseas income);

(c)section 585 (relief on delayed remittances).

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