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Income Tax (Earnings and Pensions) Act 2003

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This is the original version (as it was originally enacted).

Income withdrawals

598Income withdrawals

This section applies to any income withdrawal under approved personal pension arrangements.

599Taxable pension income

If section 598 applies, the taxable pension income for a tax year is the total amount of the income withdrawals made in that year.

600Person liable for tax

If section 598 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the income.

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