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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. Person liable for tax

Section 572 | Person liable for tax

From legislation.gov.uk

If section 569 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.

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