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Income Tax (Earnings and Pensions) Act 2003
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- 2003 c. 1
- Part 9
- Chapter 3
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Version Superseded: 17/07/2013
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Income Tax (Earnings and Pensions) Act 2003, Chapter 3 is up to date with all changes known to be in force on or before 14 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.
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Chapter 3U.K.United Kingdom pensions: general rules
569United Kingdom pensionsU.K.
(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”: interpretationU.K.
In this Chapter “pension” includes a pension which is paid voluntarily or is capable of being discontinued.
571Taxable pension incomeU.K.
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 taxU.K.
If section 569 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.
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