– see also Graduated retirement benefit

Income from

– see Social security income

Lump sums

Applicable year of assessment, meaning

Legislation/Regulatory – F(No. 2)A2005 s. 8

Charge to tax

Legislation/Regulatory – F(No. 2)A2005 s. 7-10

PAYE

Legislation/Regulatory – SI 2003/2682 reg. 133A-133H

Meaning

Legislation/Regulatory – ITEPA2003 s. 577

Person liable for tax

Legislation/Regulatory – ITEPA2003 s. 579

Tax credit

Legislation/Regulatory – ITEPA2003 s. 677

Taxable pension income

Legislation/Regulatory – ITEPA2003 s. 578