Part 13Tax avoidance
F1Chapter 5ATransfers of income streams
Annotations:
Amendments (Textual)
809AZDException: certain annuities
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).
Pt. 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