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Changes over time for: Section 575


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Version Superseded: 27/04/2017
Status:
Point in time view as at 17/12/2014. This version of this provision has been superseded.

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Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 575 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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575Taxable pension incomeU.K.
This section has no associated Explanatory Notes
(1)If section 573 applies, the taxable pension income for a tax year is [the full amount of the pension income arising in the tax year, but subject to subsections [(1A),] (2) and (3) [and section 576A].]
[(1A)If the person liable for the tax under this Part is an individual and the tax year is a split year as respects that individual, the taxable pension income for the tax year is the full amount of the pension income arising in the UK part of the year, subject to subsections (2) and (3) and section 576A.]
[(2)The full amount of the pension income arising in the tax year [or, as the case may be, the UK part of the tax year] is to be calculated on the basis that the pension is 90% of its actual amount, unless as a result of subsection (3) the pension income is charged in accordance with section 832 of ITTOIA 2005 (relevant foreign income charged on the remittance basis).
(3)That pension income is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of that Act (relevant foreign income: remittance basis and deductions and reliefs).
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)See also Chapter 4 of that Part (unremittable income).]
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