Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 16 U.K. Benefits under pension schemes

Part 2 U.K. Consequential amendments

Income Tax (Earnings and Pensions) Act 2003 U.K.

60 (1) Section 683 of ITEPA 2003 (PAYE income) is amended as follows. U.K.

(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).”