Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Exemptions from sections 609 to 611

Section 611A | Exemptions from sections 609 to 611 F1

From legislation.gov.uk

(1)Chapter 17 of this Part provides exemptions for certain annuities (see sections 646B to 646E: certain beneficiaries' annuities purchased out of unused or drawdown funds).

(2)See also paragraph 45A of Schedule 36 to FA 2004 (exemption in certain cases for payments on or after 6 April 2015 to beneficiaries under joint-life or similar annuities purchased before 6 April 2006).

Notes

  1. F1

    S. 611A inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 21

PreviousNext
PrivacyTerms