Version Superseded: 17/07/2012
Point in time view as at 06/04/2007. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 609 is up to date with all changes known to be in force on or before 01 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.
(1)This section applies to any annuity which was granted for consideration consisting in whole or in part of sums which satisfied the conditions for relief under section 273 of ICTA [F1or section 459 of ITA 2007] (obligatory contributions to secure an annuity for the benefit of dependants).
(2)But this section applies to an annuity which arises from a source outside the United Kingdom only if it is paid to a person resident in the United Kingdom.
Textual Amendments
F1Words in s. 609(1) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 441 (with Sch. 2)
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