Section 554S — Income Tax (Earnings and Pensions) Act 2003: Exclusions: pension income chargeable under Part 9 etc

Exclusions: pension income chargeable under Part 9 etc 554S 1 Chapter 2 does not apply by reason of a relevant step within section 554C or 554D if the step is the provision of pension income which is chargeable to income tax under Part 9 or is exempt income (within the meaning of that Part).

2 Sections 554T, 554U, 554V, 554W and 554X contain further provision relating to retirement benefits etc and are to be applied, so far as applicable, in that order.