Section 566 — Income Tax (Earnings and Pensions) Act 2003: Nature of charge to tax on pension income and relevant definitions

Nature of charge to tax on pension income and relevant definitions 566 1 The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income. 2 “ Pension income ” means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply. This definition applies for the purposes of the Tax Acts. 3 “ Exempt income ” means pension income on which no liability to income tax arises as a result of any provision of Chapters 15A to 18 of this Part. This definition applies for the purposes of this Part.

4 These are the provisions referred to in subsection (2)— Provision Income Chapter (of this Part) Section 569 United Kingdom pensions Chapter 3 Section 573 Foreign pensions Chapter 4 Section 577 United Kingdom social security pensions Chapter 5 Section 579A Pensions under registered pension schemes Chapter 5A Section 609 Annuities for the benefit of dependants Chapter 10 Section 610 Annuities under sponsored superannuation schemes Chapter 10 Section 611 Annuities in recognition of another’s services Chapter 10 Section 615 Certain overseas government pensions paid in the United Kingdom Chapter 11 Section 619 The House of Commons Members' Fund Chapter 12 . . . . . . . . . Section 629 Pre-1973 pensions paid under OPA 1973 Chapter 14 Section 633 Voluntary annual payments Chapter 15 Section 637B Pensions treated as arising from payment of pension commencement excess lump sums under registered pension schemes Chapter 15A Section 637G Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes Chapter 15A Section 637N Pensions treated as arising from payment of trivial commutation lump sum death benefits ... under registered pension schemes Chapter 15A