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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 5 United Kingdom social security pensions

  • Section 577 United Kingdom social security pensions
  • Section 578 Taxable pension income
  • Section 579 Person liable for tax
  1. Chapter 5 · United Kingdom social security pensions
  2. United Kingdom social security pensions

Section 577 | United Kingdom social security pensions F1F2F3F4

From legislation.gov.uk

(1)This section applies to—

(1A)But this section does not apply to any social security pension lump sum (within the meaning of section 7 of F(No.2)A 2005).F5

(2)In this section—

(3)Repealed

(4)Chapter 17 of this Part provides a partial exemption for a pension to which this section applies in respect of any part of the pension which is attributable to an increase in respect of a child (see section 645).

Notes

  1. F1

    Words in s. 577(2) inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 45

  2. F2

    Word in s. 577 inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 74(a)

  3. F3

    Word in s. 577(2) substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(4)(a)

  4. F4

    Words in s. 577 inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 74(b)

  5. F5

    S. 577(1A) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 10(2)

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