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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 13 Return of surplus employee additional voluntary contributions

  • Section 623 Return of surplus employee additional voluntary contributions
  • Section 624 Taxable pension income
  • Section 625 Person liable for tax
  • Section 626 Income tax treated as paid
  • Section 627 Meaning of “grossing up”
  • Section 628 Interpretation
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Chapter 13 · Return of surplus employee additional voluntary contributions

Section 624 | Taxable pension income

From legislation.gov.uk

15 July 2026

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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