Income Tax (Earnings and Pensions) Act 2003

580Pensions and annuitiesU.K.
This section has no associated Explanatory Notes

This section applies to—

(a)any pension or annuity paid under a retirement benefits scheme which is either approved or being considered for approval, and

(b)any annuity acquired using funds held for the purposes of a retirement benefits scheme which is either approved or being considered for approval.