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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 9 Retirement annuity contracts

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Section 605 Annuities
Section 606 Meaning of “retirement annuity contract”
Section 607 Taxable pension income
Section 608 Person liable for tax

Income Tax (Earnings and Pensions) Act 2003
Chapter 9 · Retirement annuity contracts

Section 605 | Annuities

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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