Statute
Section 611A — Income Tax (Earnings and Pensions) Act 2003: Exemptions from sections 609 to 611
Text of the provision Official document
Exemptions from sections 609 to 611 611A 1 Chapter 17 of this Part provides exemptions for certain annuities (see sections 646B to 646E: certain beneficiaries' annuities purchased out of unused or drawdown funds).
2 See also paragraph 45A of Schedule 36 to FA 2004 (exemption in certain cases for payments on or after 6 April 2015 to beneficiaries under joint-life or similar annuities purchased before 6 April 2006).
Official source: legislation.gov.uk
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