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Contents

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. Chapter 2 · Tax on pension income
  2. Person liable for tax

Section 568 | Person liable for tax

From legislation.gov.uk

For the provision identifying which person is liable for any tax charged under this Part on a pension, annuity or other item of pension income, see Chapters 3 to 15A.F1

Notes

  1. F1

    Word in s. 568 substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 5 (with Sch. 36)

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