Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 4 Foreign pensions: general rules

  • Section 573 Foreign pensions
  • Section 574 “Pension”: interpretation
  • Section 574A “Pension”: relevant lump sums
  • Section 575 Taxable pension income
  • Section 576 Person liable for tax
  • Section 576A Temporary non-residents
  1. Chapter 4 · Foreign pensions: general rules
  2. Person liable for tax

Section 576 | Person liable for tax

From legislation.gov.uk

If section 573 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.

PreviousNext
PrivacyTerms