Statute
Section 569 — Income Tax (Earnings and Pensions) Act 2003: United Kingdom pensions
Text of the provision Official document
United Kingdom pensions 569 1 This section applies to any pension paid by or on behalf of a person who is in the United Kingdom.
2 But this section does not apply to a pension if any provision of Chapters 5 to 14 of this Part applies to it.
3 For pensions paid by or on behalf of a person who is outside the United Kingdom, see Chapter 4 of this Part.
Official source: legislation.gov.uk
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