Related Commentary  Related HMRC Manuals


In the heading to s. 610, the words “non-registered occupational pension” substituted by FA 2004, s. 204 and Sch. 31, para. 8(5), with effect from 6 April 2006.

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 annuity acquired using funds held for the purposes of such an occupational pension scheme.

610(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.

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