Statute
Section 634 — Income Tax (Earnings and Pensions) Act 2003: Taxable pension income: UK voluntary annual payments
Text of the provision Official document
Taxable pension income: UK voluntary annual payments 634 1 The taxable pension income for payments to which section 633 applies is determined in accordance with this section if the payments are made by or on behalf of a person who is in the United Kingdom.
2 The taxable pension income for a tax year is the full amount of the payments accruing in that year irrespective of when any amount is actually paid.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →