C1C2Part 9Pension income
Annotations:
Modifications etc. (not altering text)
C2
Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
Chapter 10Other employment-related annuities
612Taxable pension income: UK annuities
1
The taxable pension income for an annuity to which section 609, 610 or 611 applies is determined in accordance with this section if the annuity arises from a source in the United Kingdom.
2
The taxable pension income for a tax year is the full amount of the annuity arising in that year.
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)