Related Commentary  Related HMRC Manuals

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 earlier tax year, satisfied the conditions for relief under section 273 of ICTA or section 459 of ITA 2007 (obligatory contributions to secure an annuity for the benefit of dependants), or

(b)which fall within subsection (3)

609(2)  But this section applies to an annuity which arises from a source outside the United Kingdom only if it is paid to a person resident in the United Kingdom.

609(3)  A sum falls within this subsection if–

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