SCHEDULES
SCHEDULE 16Benefits under pension schemes
Part 2Consequential amendments
Income Tax (Earnings and Pensions) Act 2003
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1
Section 683 of ITEPA 2003 (PAYE income) is amended as follows.
2
In subsection (3), for “subsections (3A) and (4)” substitute “
subsections (3A) and (3B)
”
.
3
After subsection (3A) insert—
3B
PAYE pension income” for a tax year does not include any taxable pension income which is treated as accruing in that tax year by section 579CA (temporary non-residents).