Chapter 5A PENSIONS UNDER REGISTERED PENSION SCHEMESFrom legislation.gov.ukDetailsContentsSection 579A PensionsSection 579B Taxable pension incomeSection 579C Person liable for taxSection 579CZA Exemption for beneficiaries' income withdrawal in some casesSection 579CA Temporary non-residentsSection 579CB Refund of overpaid inheritance tax treated as pensionSection 579D Interpretation