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 11Certain overseas government pensions paid in the UK
617Deduction allowed from taxable pension income
A deduction of 10% is allowed from an amount of taxable pension income determined under section 616 (see section 567).
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)