Skip to content

Contents

Legislation

Income Tax (Earnings and Pensions) Act 2003

Part 9 Pension income

Find in this level

Chapter 1 Introduction
Chapter 2 Tax on pension income
Chapter 3 United Kingdom pensions: general rules
Chapter 4 Foreign pensions: general rules
Chapter 5 United Kingdom social security pensions
Chapter 5A PENSIONS UNDER REGISTERED PENSION SCHEMES
Chapter 6 Approved retirement benefits schemes
Chapter 7 Former approved superannuation funds
Chapter 8 Approved personal pension schemes
Chapter 9 Retirement annuity contracts
Chapter 10 Other employment-related annuities
Chapter 11 Certain overseas government pensions paid in the UK
Chapter 12 House of Commons Members' Fund
Chapter 13 Return of surplus employee additional voluntary contributions
Chapter 14 Pre-1973 pensions paid under the Overseas Pensions Act 1973
Chapter 15 Voluntary annual payments
CHAPTER 15A Lump sums under registered pension schemes
Chapter 16 Exemption for certain lump sums
Chapter 17 Exemptions: any taxpayer
Chapter 18 Exemptions: Non-UK resident taxpayers

Income Tax (Earnings and Pensions) Act 2003
Part 9 Pension income

Part 9 Pension income

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Tax on pension income
Chapter 3 United Kingdom pensions: general rules
Chapter 4 Foreign pensions: general rules
Chapter 5 United Kingdom social security pensions
Chapter 5A PENSIONS UNDER REGISTERED PENSION SCHEMES
Chapter 6 Approved retirement benefits schemes
Chapter 7 Former approved superannuation funds
Chapter 8 Approved personal pension schemes
Chapter 9 Retirement annuity contracts
Chapter 10 Other employment-related annuities
Chapter 11 Certain overseas government pensions paid in the UK
Chapter 12 House of Commons Members' Fund
Chapter 13 Return of surplus employee additional voluntary contributions
Chapter 14 Pre-1973 pensions paid under the Overseas Pensions Act 1973
Chapter 15 Voluntary annual payments
CHAPTER 15A Lump sums under registered pension schemes
Chapter 16 Exemption for certain lump sums
Chapter 17 Exemptions: any taxpayer
Chapter 18 Exemptions: Non-UK resident taxpayers