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Income Tax (Earnings and Pensions) Act 2003

Changes over time for: Section 635

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

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(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 [F1the full amount of the pension income arising in the tax year, but subject to [F2subsection] (4)] .

F3[F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)[F5The full amount of the pension income arising in the tax year ] is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of [F6ITTOIA 2005] (relevant foreign income: remittance basis and deductions and reliefs).

(5)But if that pension income arises in the Republic of Ireland, section 839 of that Act (annual payments payable out of relevant foreign income) applies with the omission of [F7conditions B1 and B2 (and the reference to them in subsection (1))] and subsection (5)(a).

(6)See also Chapter 4 of that Part (unremittable income).]

Textual Amendments

F2Word in s. 635(2) substituted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(c)(i)

F3S. 635(3) omitted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), Sch. 3 para. 2(3)

F4S. 635(3)-(6) substituted for s. 635(3) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 609(3) (with Sch. 2)

F5Words in s. 635(4) substituted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(c)(ii)

F6Words in s. 635(4) substituted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(c)(iii)

F7Words in s. 635(5) substituted (with effect in accordance with Sch. 3 para. 2(6) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(5)

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