Statute
Section 578 — Income Tax (Earnings and Pensions) Act 2003: Taxable pension income
Text of the provision Official document
Taxable pension income 578 If section 577 applies, the taxable pension income for a tax year is the full amount of the pension, benefit or allowance accruing in that year irrespective of when any amount is actually paid.
Official source: legislation.gov.uk
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