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Income Tax (Earnings and Pensions) Act 2003, Section 566 is up to date with all changes known to be in force on or before 14 October 2024. 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.
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(1)The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.
(2)“Pension income” means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply.
This definition applies for the purposes of the Tax Acts.
(3)“Exempt income” means pension income on which no liability to income tax arises as a result of any provision of Chapters [F115A] to 18 of this Part.
This definition applies for the purposes of this Part.
(4)These are the provisions referred to in subsection (2)—
Provision | Income | Chapter (of this Part) |
---|---|---|
Section 569 | United Kingdom pensions | Chapter 3 |
Section 573 | Foreign pensions | Chapter 4 |
Section 577 | United Kingdom social security pensions | Chapter 5 |
[F2Section 579A | Pensions under registered pension schemes | Chapter 5A] |
Section 609 | Annuities for the benefit of dependants | Chapter 10 |
Section 610 | Annuities under sponsored superannuation schemes | Chapter 10 |
Section 611 | Annuities in recognition of another’s services | Chapter 10 |
Section 615 | Certain overseas government pensions paid in the United Kingdom | Chapter 11 |
Section 619 | The House of Commons Members' Fund | Chapter 12 |
F3. . . | F3. . . | F3. . . |
Section 629 | Pre-1973 pensions paid under OPA 1973 | Chapter 14 |
Section 633 | Voluntary annual payments | Chapter 15 |
[F4Section 637B | Pensions treated as arising from payment of pension commencement excess lump sums under registered pension schemes | Chapter 15A ] |
[F5Section [F6637G] | Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes | Chapter 15A |
Section [F7637N] | Pensions treated as arising from payment of trivial commutation lump sum death benefits F8... under registered pension schemes | Chapter 15A] |
Textual Amendments
F1Word in s. 566(3) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(2), 124 (with Sch. 9 paras. 125-132)
F2Words in s. 566(4) table substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(2) (with Sch. 36)
F3Words in s. 566(4) table repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(3), Sch. 42 Pt. 3 (with Sch. 36)
F4Words in s. 566(4) table inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(a), 124 (with Sch. 9 paras. 125-132)
F5Words in s. 566(4) table inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(4) (with Sch. 36)
F6Word in s. 566(4) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(b), 124 (with Sch. 9 paras. 125-132)
F7Word in s. 566(4) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(c)(i), 124 (with Sch. 9 paras. 125-132)
F8Words in s. 566(4) table omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(c)(ii), 124 (with Sch. 9 paras. 125-132)
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