Related Commentary  Related HMRC Manuals

566(1)  The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.

566(2)  “Pension income”  means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply.

This definition applies for the purposes of the Tax Acts.

566(3)  “Exempt income”  means pension income on which no liability to income tax arises as a result of any provision of Chapters 16 to 18 of this Part.

This definition applies for the purposes of this Part.

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