609Annuities for the benefit of dependantsU.K.
This section has no associated Explanatory Notes
(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)