633 Voluntary annual payments
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 15
Voluntary Annual Payments

633  Voluntary annual payments

(1)     This section applies to an annual payment which—

(a)     is paid voluntarily, or

(b)     is capable of being discontinued,

if conditions A and B are met.

(2)     Condition A is that the payment

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