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. Taxable pension income: UK annuities

Section 612 | Taxable pension income: UK annuities

From legislation.gov.uk

(1)The taxable pension income for an annuity to which section 609, 610 or 611 applies is determined in accordance with this section if the annuity arises from a source in the United Kingdom.

(2)The taxable pension income for a tax year is the full amount of the annuity arising in that year.

PreviousNext
PrivacyTerms