Version Superseded: 06/04/2007
Point in time view as at 01/04/2006.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Application of PAYE to certain annuities in payment at commencement.
46(1)Taxable pension income for the tax year 2006-07 or any subsequent tax year determined in accordance with section 612 of ITEPA 2003 for an annuity to which this paragraph applies is to be treated as being PAYE pension income for the tax year by virtue of section 683(3) of that Act (PAYE income).U.K.
(2)This paragraph applies to an annuity in payment on 5th April 2006 which—
(a)would be within paragraph 1 (1) but for paragraph 2, or
(b)would be within paragraph 1(1)(d) if the annuity did not provide for the immediate payment of benefits.
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