Part 9Pension income
Chapter 3United Kingdom pensions: general rules
569United Kingdom pensions
(1)
This section applies to any pension paid by or on behalf of a person who is in the United Kingdom.
(2)
But this section does not apply to a pension if any provision of Chapters 5 to 14 of this Part applies to it.
(3)
For pensions paid by or on behalf of a person who is outside the United Kingdom, see Chapter 4 of this Part.
570“Pension”: interpretation
In this Chapter “pension” includes a pension which is paid voluntarily or is capable of being discontinued.
571Taxable pension income
If section 569 applies, the taxable pension income for a tax year is the full amount of the pension accruing in that year irrespective of when any amount is actually paid.
572Person liable for tax
If section 569 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.