Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 9 U.K. Pension income

Chapter 3 U.K. United Kingdom pensions: general rules

569 United Kingdom pensions U.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”: interpretation U.K.

In this Chapter “pension” includes a pension which is paid voluntarily or is capable of being discontinued.

571 Taxable pension income U.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.

572 Person liable for tax U.K.

If section 569 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.