Section 809AZD | Exception: certain annuities

This Chapter does not apply to a transfer of a right to—

(a)annual payments under a life annuity as defined in section 473(2) of ITTOIA 2005, or

(b)annual payments under an annuity which is pension income within the meaning of Part 9 of ITEPA 2003 (see section 566(2) of that Act).