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Changes over time for: Section 635


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2005
Status:
Point in time view as at 01/09/2003. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
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Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 635 is up to date with all changes known to be in force on or before 09 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.

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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