UK-resident individuals are liable to income tax on the following pensions;

an annuity paid by or purchased from funds held by a ‘relevant non-UK pension scheme’ (see ¶391-320 or an ‘overseas pension scheme’ (see ¶375-450);

an amount paid by such a scheme which would be income withdrawal (see ¶392-750) if that scheme was a registered scheme (Prior to 6 April 2015 UK income tax was also chargeable under this head on dependants’ income withdrawal – ¶392-550 – from such a scheme);

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