Related Commentary  Related HMRC Manuals

615(1)  [Omitted by ITEPA 2003, Sch. 6, para. 85 and repealed by ITEPA 2003, Sch. 8, Pt. 1.]

615(2)  [Omitted by ITEPA 2003, Sch. 6, para. 85 and repealed by ITEPA 2003, Sch. 8, Pt. 1.]

615(3)  Where an annuity is paid from a superannuation fund to which this subsection applies to a person who is not resident in the United Kingdom, income tax shall not be deducted from any payment of the annuity or accounted for under Chapter 6 of Part 15 of ITA 2007 (deduction from annual payments and patent royalties) by the trustees or other persons having the control of the fund.

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