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Part 9U.K.Pension income

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.