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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 13 Return of surplus employee additional voluntary contributions

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Section 623 Return of surplus employee additional voluntary contributions
Section 624 Taxable pension income
Section 625 Person liable for tax
Section 626 Income tax treated as paid
Section 627 Meaning of “grossing up”
Section 628 Interpretation

Part 9 Pension income
Chapter 13 Return of surplus employee additional voluntary contributions

Chapter 13 Return of surplus employee additional voluntary contributions

From legislation.gov.uk

Contents

Section 623 Return of surplus employee additional voluntary contributions
Section 624 Taxable pension income
Section 625 Person liable for tax
Section 626 Income tax treated as paid
Section 627 Meaning of “grossing up”
Section 628 Interpretation