Related Commentary  

Notes

ITTOIA 2005 amends s. 613, effective for income tax purposes for 2005–06 onwards: see the History notes for details.


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 from a source outside the United Kingdom.

613(2)  The taxable pension income for a tax year is the full amount of the annuity arising in the tax year, but subject to subsection (4).

613(3)  [Omitted by FA 2017, s. 9 and Sch. 3, para. 2(2).]

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