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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Annuities

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Section 595 Annuities
Section 596 Taxable pension income
Section 597 Person liable for tax

Income Tax (Earnings and Pensions) Act 2003
Annuities

Section 597 | Person liable for tax

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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