Part 9 U.K. Pension income

Modifications etc. (not altering text)

C1 Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

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 11 U.K. Certain overseas government pensions paid in the UK

617 Deduction allowed from taxable pension income U.K.

A deduction of 10% is allowed from an amount of taxable pension income determined under section 616 (see section 567).