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Income Tax (Earnings and Pensions) Act 2003

Chapter 13 Return of surplus employee additional voluntary contributions

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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

Income Tax (Earnings and Pensions) Act 2003
Chapter 13 · Return of surplus employee additional voluntary contributions

Section 628 | Interpretation

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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