Statute
Section 612 — Income Tax (Earnings and Pensions) Act 2003: Taxable pension income: UK annuities
Text of the provision Official document
Taxable pension income: UK annuities 612 1 The taxable pension income for an annuity to which section 609, 610 or 611 applies is determined in accordance with this section if the annuity arises from a source in the United Kingdom.
2 The taxable pension income for a tax year is the full amount of the annuity arising in that year.
Official source: legislation.gov.uk
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