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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 2 Tax on pension income

  • Section 566 Nature of charge to tax on pension income and relevant definitions
  • Section 567 Amount charged to tax
  • Section 567A Cases in which Part 7A has applied to source of pension income
  • Section 567B Cases where inheritance tax is paid in respect of pension death benefit
  • Section 568 Person liable for tax
  1. Part 9 Pension income
  2. Chapter 2 Tax on pension income

Chapter 2 Tax on pension income

From legislation.gov.uk

Contents

  1. Section 566 Nature of charge to tax on pension income and relevant definitions
  2. Section 567 Amount charged to tax
  3. Section 567A Cases in which Part 7A has applied to source of pension income
  4. Section 567B Cases where inheritance tax is paid in respect of pension death benefit
  5. Section 568 Person liable for tax
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