Statute
Section 579B — Income Tax (Earnings and Pensions) Act 2003: Taxable pension income
Text of the provision Official document
Taxable pension income 579B If section 579A applies, the taxable pension income for a tax year is the full amount of the pension under the registered pension scheme that accrues in that year irrespective of when any amount is actually paid This is subject to section 579CA.
Official source: legislation.gov.uk
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