613 Taxable pension income: foreign annuities
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

613  Taxable pension income: foreign annuities

(1)     The taxable pension income for an annuity to which section 609, 610 or 611 applies is determined in accordance with this section if the annuity arises from a source outside the United

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