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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. Person liable for tax

Section 579C | Person liable for tax

From legislation.gov.uk

If section 579A applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension under the registered pension scheme.F1

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)

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