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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 5A PENSIONS UNDER REGISTERED PENSION SCHEMES

  • Section 579A Pensions
  • Section 579B Taxable pension income
  • Section 579C Person liable for tax
  • Section 579CZA Exemption for beneficiaries' income withdrawal in some cases
  • Section 579CA Temporary non-residents
  • Section 579CB Refund of overpaid inheritance tax treated as pension
  • Section 579D Interpretation
  1. Chapter 5A
  2. Taxable pension income

Section 579B | Taxable pension income

From legislation.gov.uk

If section 579A applies, the taxable pension income for a tax year is the full amount of the pension under the registered pension scheme that accrues in that year irrespective of when any amount is actually paid This is subject to section 579CA.F1F2

Notes

  1. F1

    Pt. 9 Ch. 5A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 6 (with Sch. 36)

  2. F2

    Words in s. 579B inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 22(2)

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