41 Schedule E: pensions etc.U.K.
(1)This section applies in relation to the following pensions and other benefits—
(a)a pension, stipend or annuity chargeable to income tax under Schedule E by virtue of paragraph 2, 3 or 4 of section 19(1) of the Taxes Act 1988;
(b)a pension or annual payment chargeable to income tax under Schedule E by virtue of section 133 of that Act (voluntary pensions);
(c)income support chargeable to income tax under Schedule E by virtue of section 151 of that Act;
(d)a pension chargeable to income tax under Schedule E by virtue of section597 of that Act (retirement benefit schemes);
(e)a benefit chargeable to income tax under Schedule E by virtue of section617(1) of that Act (social security benefits).
(2)As regards any particular year of assessment income tax shall be charged on the amount of the pension or other benefit accruing in respect of the year; and this shall apply irrespective of when any amount is actually paid in respect of the pension or other benefit.
(3)This section shall apply where the year of assessment mentioned in subsection (2) above is 1989-90 or a subsequent year of assessment.