Section 610 | Annuities under non-registered occupational pension schemes

(1)This section applies to—

(a)any annuity paid under an occupational pension scheme that is not a registered pension scheme, and^F1

(b)any annuity acquired using funds held for the purposes of such an occupational pension scheme.^F2

(2)But this section applies to an annuity which arises from a source outside the United Kingdom only if it is paid to a person resident in the United Kingdom.

(3)This section does not apply to an annuity to which Chapter 5A of this Part applies.^F3

(4)In this section “occupational pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).^F4