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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 10 Other employment-related annuities

  • Section 609 Annuities for the benefit of dependants
  • Section 610 Annuities under non-registered occupational pension schemes
  • Section 611 Annuities in recognition of another’s services
  • Section 611A Exemptions from sections 609 to 611
  • Section 612 Taxable pension income: UK annuities
  • Section 613 Taxable pension income: foreign annuities
  • Section 614 Person liable for tax
  1. Chapter 10 · Other employment-related annuities
  2. Annuities in recognition of another’s services

Section 611 | Annuities in recognition of another’s services

From legislation.gov.uk

(1)This section applies to any annuity purchased by any person in recognition of another person’s services in any office or employment.

(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.F1

(4)For the purposes of this section “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.

Notes

  1. F1

    Words in s. 611(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 9 (with Sch. 36)

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