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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 7 Purchased life annuity payments

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Section 422 Charge to tax on purchased life annuity payments
Section 423 Meaning of “purchased life annuity”
Section 424 Income charged
Section 425 Person liable
Section 426 Annuity payments received after deduction of tax

Part 4 Savings and investment income
Chapter 7 Purchased life annuity payments

Chapter 7 Purchased life annuity payments

From legislation.gov.uk

Contents

Section 422 Charge to tax on purchased life annuity payments
Section 423 Meaning of “purchased life annuity”
Section 424 Income charged
Section 425 Person liable
Section 426 Annuity payments received after deduction of tax