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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 14 Pre-1973 pensions paid under the Overseas Pensions Act 1973

  • Section 629 Pre-1973 pensions paid under the Overseas Pensions Act 1973
  • Section 630 Interpretation
  • Section 631 Taxable pension income
  • Section 632 Person liable for tax
  1. Chapter 14 · Pre-1973 pensions paid under the Overseas Pensions Act 1973
  2. Person liable for tax

Section 632 | Person liable for tax

From legislation.gov.uk

If section 629 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.

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