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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 4 Foreign pensions: general rules

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Section 573 Foreign pensions
Section 574 “Pension”: interpretation
Section 574A “Pension”: relevant lump sums
Section 575 Taxable pension income
Section 576 Person liable for tax
Section 576A Temporary non-residents

Part 9 Pension income
Chapter 4 Foreign pensions: general rules

Chapter 4 Foreign pensions: general rules

From legislation.gov.uk

Contents

Section 573 Foreign pensions
Section 574 “Pension”: interpretation
Section 574A “Pension”: relevant lump sums
Section 575 Taxable pension income
Section 576 Person liable for tax
Section 576A Temporary non-residents