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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 10 Other employment-related annuities

  • Section 609 Annuities for the benefit of dependants
  • Section 610 Annuities under non-registered occupational pension schemes
  • Section 611 Annuities in recognition of another’s services
  • Section 611A Exemptions from sections 609 to 611
  • Section 612 Taxable pension income: UK annuities
  • Section 613 Taxable pension income: foreign annuities
  • Section 614 Person liable for tax
  1. Part 9 Pension income
  2. Chapter 10 Other employment-related annuities

Chapter 10 Other employment-related annuities

From legislation.gov.uk

Contents

  1. Section 609 Annuities for the benefit of dependants
  2. Section 610 Annuities under non-registered occupational pension schemes
  3. Section 611 Annuities in recognition of another’s services
  4. Section 611A Exemptions from sections 609 to 611
  5. Section 612 Taxable pension income: UK annuities
  6. Section 613 Taxable pension income: foreign annuities
  7. Section 614 Person liable for tax
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