Part 9Pension income

Chapter 10Other employment-related annuities

610Annuities under F1non-registered occupational pension schemes

1

This section applies to—

a

any annuity paid under F2an occupational pension scheme that is not a registered pension scheme, and

b

any annuity acquired using funds held for the purposes of F3such an occupational pension 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 F4Chapter 5A of this Part applies.

F54

In this section “occupational pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).