Statute
Section 579A — Income Tax (Earnings and Pensions) Act 2003: Pensions
Text of the provision Official document
Pensions 579A 1 This section applies to any pension under a registered pension scheme (but subject to subsection (2) and section 579CZA ).
2 This section does not apply to a pension under a registered pension scheme if and to the extent that, when it is paid, a liability to the unauthorised payments charge arises in respect of the amount of the payment (see section 208 of FA 2004).
3 Chapter 17 of this Part provides exemptions for certain annuities (see sections 646B and 646C: certain beneficiaries' annuities purchased out of unused or drawdown funds).
Official source: legislation.gov.uk
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