Part 9Pension income

Chapter 3United Kingdom pensions: general rules

569United Kingdom pensions

(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.