Income Tax (Earnings and Pensions) Act 2003, Section 610 is up to date with all changes known to be in force on or before 04 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—
(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).]
Textual Amendments
F1Words in s. 610 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(5) (with Sch. 36)
F2Words in s. 610(1)(a) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(2)(a) (with Sch. 36)
F3Words in s. 610(1)(b) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(2)(b) (with Sch. 36)
F4Words in s. 610(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(3) (with Sch. 36)
F5S. 610(4) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(4) (with Sch. 36)
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