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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 3 United Kingdom pensions: general rules

  • Section 569 United Kingdom pensions
  • Section 570 “Pension”: interpretation
  • Section 571 Taxable pension income
  • Section 572 Person liable for tax
  • Section 572A Temporary non-residents
  1. Chapter 3 · United Kingdom pensions: general rules
  2. Taxable pension income

Section 571 | Taxable pension income

From legislation.gov.uk

If section 569 applies, the taxable pension income for a tax year is the full amount of the pension accruing in that year irrespective of when any amount is actually paid.

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