[F1611AExemptions from sections 609 to 611U.K.
This section has no associated Explanatory Notes
(1)Chapter 17 of this Part provides exemptions for certain annuities (see sections 646B to 646E: certain beneficiaries' annuities purchased out of unused or drawdown funds).
(2)See also paragraph 45A of Schedule 36 to FA 2004 (exemption in certain cases for payments on or after 6 April 2015 to beneficiaries under joint-life or similar annuities purchased before 6 April 2006).]
Textual Amendments
F1S. 611A inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 21