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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- Part 13
- Chapter 5A
- Section 809AZD
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[F1809AZDException: certain annuitiesU.K.
This section has no associated Explanatory Notes
This Chapter does not apply to a transfer of a right to—
(a)annual payments under a life annuity as defined in section 473(2) of ITTOIA 2005, or
(b)annual payments under an annuity which is pension income within the meaning of Part 9 of ITEPA 2003 (see section 566(2) of that Act).]
Textual Amendments
F1Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7
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