Part 9 U.K. Pension income

Chapter 10 U.K. Other employment-related annuities

610 Annuities under sponsored superannuation schemes U.K.

(1) This section applies to—

(a) any annuity paid under a sponsored superannuation scheme, and

(b) any annuity acquired using funds held for the purposes of a sponsored superannuation scheme.

(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.

(3) This section does not apply to an annuity to which any provision of Chapter 6, 7, 8 or 9 of this Part applies.

(4) In this section “sponsored superannuation scheme” has the meaning given by section 624(1) of ICTA.