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Part 9U.K.Pension income

F1Chapter 13U.K.Return of surplus employee additional voluntary contributions

Textual Amendments

F1Pt. 9 Ch. 13 repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 10, Sch. 42 Pt. 3 (with Sch. 36 and with further transitional provisions in S.I. 2006/572, arts. 1(1), 38(3))

F1623Return of surplus employee additional voluntary contributionsU.K.

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F1624Taxable pension incomeU.K.

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F1625Person liable for taxU.K.

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F1626Income tax treated as paidU.K.

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F1627Meaning of “grossing up”U.K.

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F1628InterpretationU.K.

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