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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 9 Retirement annuity contracts

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Section 605 Annuities
Section 606 Meaning of “retirement annuity contract”
Section 607 Taxable pension income
Section 608 Person liable for tax

Income Tax (Earnings and Pensions) Act 2003
Part 9 Pension income

Chapter 9 Retirement annuity contracts

From legislation.gov.uk

Contents

Section 605 Annuities
Section 606 Meaning of “retirement annuity contract”
Section 607 Taxable pension income
Section 608 Person liable for tax

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