Part 9Pension income
Chapter 2Tax on pension income
566Nature of charge to tax on pension income and relevant definitions
1
The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.
2
“Pension income” means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply.
This definition applies for the purposes of the Tax Acts.
3
“Exempt income” means pension income on which no liability to income tax arises as a result of any provision of Chapters 16 to 18 of this Part.
This definition applies for the purposes of this Part.
4
These are the provisions referred to in subsection (2)—
Provision | Income | Chapter (of this Part) |
|---|---|---|
Section 569 | United Kingdom pensions | Chapter 3 |
Section 573 | Foreign pensions | Chapter 4 |
Section 577 | United Kingdom social security pensions | Chapter 5 |
F1Section 579A | Pensions under registered pension schemes | Chapter 5A |
Section 609 | Annuities for the benefit of dependants | Chapter 10 |
Section 610 | Annuities under sponsored superannuation schemes | Chapter 10 |
Section 611 | Annuities in recognition of another’s services | Chapter 10 |
Section 615 | Certain overseas government pensions paid in the United Kingdom | Chapter 11 |
Section 619 | The House of Commons Members' Fund | Chapter 12 |
F2. . . | F2. . . | F2. . . |
Section 629 | Pre-1973 pensions paid under OPA 1973 | Chapter 14 |
Section 633 | Voluntary annual payments | Chapter 15 |
F3Section 636B | Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes | Chapter 15A |
Section 636C | Pensions treated as arising from payment of trivial commutation lump sum death benefits and winding-up lump sum death benefits under registered pension schemes | Chapter 15A |