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Income and Corporation Taxes Act 1988
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Changes over time for: Section 643
Version Superseded: 06/04/2006
Alternative versions:
- 01/02/1991- Amendment
- 01/05/1995- Amendment
- 06/04/2003- Amendment
- 27/09/2005
Point in time - 06/04/2006- Amendment
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Point in time view as at 27/09/2005. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 643 is up to date with all changes known to be in force on or before 19 November 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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643 Employer’s contributions and personal pension income etc.U.K.
(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)M1Income derived by a person from investments or deposits held by him for the purposes of an approved personal pension scheme shall be exempt from income tax.
(3)M2An annuity payable under approved personal pension arrangements shall be treated as earned income of the annuitant.
(4)Subsection (3) above applies only in relation to the annuitant to whom the annuity is made payable by the terms of the arrangements.
[F2(5)Income withdrawals under approved personal pension arrangements F3. . . shall be treated as earned income of the recipient.]
Textual Amendments
F1S. 643(1) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 91(2), Sch. 8 Pt. 1 (with Sch. 7)
F2S. 643(5) inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 11 para. 11
F3Words in s. 643(5) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 91(3), Sch. 8 Pt. 1 (with Sch. 7)
Marginal Citations
M1Source-1987 (No.2) s.39(1)
M2Source-1987 (No.2) s.41(1), (2)
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