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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.
Status:
Point in time view as at 27/04/2017.
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.
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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 full amount of the pension income arising in the tax year, but subject to [subsection] (4)] .
[(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)[The 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 [ITTOIA 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 [conditions 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).]
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