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.

F5(4)

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