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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 11 Certain overseas government pensions paid in the UK

  • Section 615 Certain overseas government pensions paid in the United Kingdom
  • Section 616 Taxable pension income
  • Section 617 Deduction allowed from taxable pension income
  • Section 618 Person liable for tax
  1. Chapter 11 · Certain overseas government pensions paid in the UK
  2. Taxable pension income

Section 616 | Taxable pension income

From legislation.gov.uk

If section 615 applies, the taxable pension income for a tax year is the full amount of the pension accruing in that year irrespective of when any amount is actually paid.

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