Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 9 U.K. Pension income

Chapter 7 U.K. Former approved superannuation funds

Annuities U.K.

591 Taxable pension income U.K.

If section 590 applies, the taxable pension income for a tax year is the full amount of the annuity paid in that year.