Statute
Section 809AZD — Income Tax Act 2007: Exception: certain annuities
Text of the provision Official document
Exception: certain annuities 809AZD 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).
Official source: legislation.gov.uk
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