
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThis
Chapter
only
Changes over time for: Chapter 3


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 17/07/2013
Status:
Point in time view as at 06/04/2005.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Chapter 3 is up to date with all changes known to be in force on or before 04 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
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.
Back to top