Statute
Section 611 — Income Tax (Earnings and Pensions) Act 2003: Annuities in recognition of another’s services
Text of the provision Official document
Annuities in recognition of another’s services 611 1 This section applies to any annuity purchased by any person in recognition of another person’s services in any office or employment.
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 For the purposes of this section “ office ” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.
Official source: legislation.gov.uk
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