567 Amount charged to tax
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

567  Amount charged to tax

(1)     The amount of pension income which is charged to tax under this Part for a particular tax year is as follows.

(2)     In relation to each pension, annuity or other item of pension income, the amount charged to tax is the “net taxable pension income” for the tax year.

(3)     The net taxable pension income for

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