http://www.legislation.gov.uk/id/ukpga/2003/1

C1 C2Part 9Pension income

Annotations:

Modifications etc. (not altering text)

Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)

Chapter 4Foreign pensions: general rules

575Taxable pension income

1

If section 573 applies, the taxable pension income for a tax year is F2the full amount of the pension income arising in the tax year, but subject to subsections F6(1A)F7... and (3) F4and section 576A.

F51A

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 F9subsection (3) and section 576A.

F8F12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

F10The 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 treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of F11ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs).

F34