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Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 578 is up to date with all changes known to be in force on or before 09 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.

Changes to Legislation
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578Taxable pension incomeU.K.
This section has no associated Explanatory Notes
If section 577 applies, the taxable pension income for a tax year is the full amount of the pension, benefit or allowance accruing in that year irrespective of when any amount is actually paid.
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