Section 610 — Income Tax (Earnings and Pensions) Act 2003: Annuities under non-registered occupational pension schemes

Annuities under non-registered occupational pension schemes 610 1 This section applies to—

a any annuity paid under an occupational pension scheme that is not a registered pension scheme , and b any annuity acquired using funds held for the purposes of such an occupational pension scheme .

2 But this section applies to an annuity which arises from a source outside the United Kingdom only if it is paid to a person resident in the United Kingdom.

3 This section does not apply to an annuity to which Chapter 5A of this Part applies.

4 In this section “ occupational pension scheme ” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).