Finance Act 2011, Paragraph 26 is up to date with all changes known to be in force on or before 01 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.
26U.K.In section 567(5) (pension income: amount charged to tax) before “section 617” insert—
“section 567A (deduction to avoid double taxation where Part 7A has applied to the source of the pension income);”.
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