Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 579 — Person liable for tax
Person liable for tax 579 If section 577 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension, benefit or allowance.
Section 579A — Pensions
Pensions 579A 1 This section applies to any pension under a registered pension scheme (but subject to subsection (2) and section 579CZA ). 2 This section does not apply to a pension under a…
Section 579CA — Temporary non-residents
Temporary non-residents 579CA 1 This section applies if a person is temporarily non-resident. 2 Any relevant withdrawals within subsection (3) are to be treated for the purposes of section 579B as if…
Section 579CZA — Exemption for beneficiaries' income withdrawal in some cases
Exemption for beneficiaries' income withdrawal in some cases 579CZA 1 Section 579A does not apply to dependants' income withdrawal or nominees' income withdrawal if it is paid— a in respect of a…
Section 579B — Taxable pension income
Taxable pension income 579B If section 579A applies, the taxable pension income for a tax year is the full amount of the pension under the registered pension scheme that accrues in that year…
Section 579CB — Refund of overpaid inheritance tax treated as pension
Refund of overpaid inheritance tax treated as pension 579CB 1 This section applies if— a an amount of inheritance tax that is attributable to the value of notional pension property of a deceased…
Section 579C — Person liable for tax
Person liable for tax 579C If section 579A applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension under the registered pension scheme.
Section 579D — Interpretation
Interpretation 579D In this Chapter— “ income withdrawal ” has the meaning given by paragraph 7 of that Schedule; “nominees' income withdrawal" has the meaning given by paragraph 27D of that…
Section 580 — Pensions and annuities
Pensions and annuities 580 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 581 — Taxable pension income
Taxable pension income 581 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 582 — Person liable for tax
Person liable for tax 582 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 583 — Unauthorised payments
Unauthorised payments 583 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 584 — Taxable pension income
Taxable pension income 584 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 585 — Person liable for tax
Person liable for tax 585 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 586 — Meaning of “retirement benefits scheme” etc.
Meaning of “retirement benefits scheme” etc. 586 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 587 — Application to marine pilots' benefit fund
Application to marine pilots' benefit fund 587 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 588 — Meaning of “employee” , “former civil partner and “ex-spouse”
Meaning of “employee” , “former civil partner and “ex-spouse” 588 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 589 — Regulations
Regulations 589 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 590 — Annuities
Annuities 590 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 591 — Taxable pension income
Taxable pension income 591 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 592 — Person liable for tax
Person liable for tax 592 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 593 — Unauthorised payments: application of section 583
Unauthorised payments: application of section 583 593 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 594 — Meaning of “former approved superannuation fund”
Meaning of “former approved superannuation fund” 594 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 595 — Annuities
Annuities 595 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 596 — Taxable pension income
Taxable pension income 596 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 597 — Person liable for tax
Person liable for tax 597 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 598 — Income withdrawals
Income withdrawals 598 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 599 — Taxable pension income
Taxable pension income 599 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 600 — Person liable for tax
Person liable for tax 600 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 601 — Unauthorised personal pension payments
Unauthorised personal pension payments 601 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 602 — Taxable pension income
Taxable pension income 602 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 603 — Person liable for tax
Person liable for tax 603 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 604 — Meaning of “personal pension scheme” and related expressions
Meaning of “personal pension scheme” and related expressions 604 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 605 — Annuities
Annuities 605 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 606 — Meaning of “retirement annuity contract”
Meaning of “retirement annuity contract” 606 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 607 — Taxable pension income
Taxable pension income 607 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 608 — Person liable for tax
Person liable for tax 608 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 609 — Annuities for the benefit of dependants
Annuities for the benefit of dependants 609 1 This section applies to any annuity which was granted for consideration consisting in whole or in part of sums — a which, in the tax year 2012-13 or an…
Section 610 — 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…
Section 611 — Annuities in recognition of another’s services
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 611A — Exemptions from sections 609 to 611
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…
Section 612 — Taxable pension income: UK annuities
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…
Section 613 — Taxable pension income: foreign annuities
Taxable pension income: foreign annuities 613 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…
Section 614 — Person liable for tax
Person liable for tax 614 If section 609, 610 or 611 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the annuity.
Section 615 — Certain overseas government pensions paid in the United Kingdom
Certain overseas government pensions paid in the United Kingdom 615 1 This section applies to a pension if conditions A, B and C are met. 2 Condition A is that the pension— a is payable— i to a…
Section 616 — Taxable pension income
Taxable pension income 616 If section 615 applies, the taxable pension income for a tax year is the full amount of the pension accruing in that year irrespective of when any amount is actually paid.
Section 617 — Deduction allowed from taxable pension income
Deduction allowed from taxable pension income 617 A deduction of 10% is allowed from an amount of taxable pension income determined under section 616 (see section 567).
Section 618 — Person liable for tax
Person liable for tax 618 If section 615 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension.
Section 619 — The House of Commons Members' Fund
The House of Commons Members' Fund 619 This section applies to any periodical payment granted out of— a the House of Commons Members' Fund, b sums appropriated from that Fund, or c income from sums…
Section 620 — Meaning of “House of Commons Members' Fund”
Meaning of “House of Commons Members' Fund” 620 In this Chapter “ House of Commons Members' Fund ” means the fund with that name specified in section 1 of the House of Commons Members' Fund Act 2016 .