566 Nature of charge to tax on pension income and relevant definitions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 2
Tax on Pension Income

566  Nature of charge to tax on pension income and relevant definitions

(1)     The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.

(2)     “Pension income” means the pensions, annuities and income of other types to which the provisions listed in subsection

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