Part 9 – Pension income (ss 565-654)

Contents

Chapter 1 – Introduction (ss 565) 1 section
Chapter 2 – Tax on pension income (ss 566-568) 4 sections
Chapter 3 – United Kingdom pensions: general rules (ss 569-572A) 5 sections
Chapter 4 – Foreign pensions: general rules (ss 573-576A) 6 sections
Chapter 5 – United Kingdom social security pensions (ss 577-579) 3 sections
Chapter 5A – Pensions under registered pension schemes (ss 579A-579D) 6 sections
Chapter 6 – Approved retirement benefits schemes (ss 580-589) 10 sections
Chapter 7 – Former approved superannuation funds (ss 590-594) 5 sections
Chapter 8 – Approved personal pension schemes (ss 595-604) 10 sections
Chapter 9 – Retirement annuity contracts (ss 605-608) 4 sections
Chapter 10 – Other employment-related annuities (ss 609-614) 7 sections
Chapter 11 – Certain overseas government pensions paid in the UK (ss 615-618) 4 sections
Chapter 12 – House of Commons Members' Fund (ss 619-622) 4 sections
Chapter 13 – Return of surplus employee additional voluntary contributions (ss 623-628) 6 sections
Chapter 14 – Pre-1973 pensions paid under the Overseas Pensions Act 1973 (ss 629-632) 4 sections
Chapter 15 – Voluntary annual payments (ss 633-636) 4 sections
Chapter 15A – Lump sums under registered pension schemes (ss 637-637S) 21 sections
Chapter 16 – Exemption for certain lump sums (ss 637) 1 section
Chapter 17 – Exemptions: any taxpayer (ss 638-646F) 18 sections
Chapter 18 – Exemptions: Non-UK resident taxpayers (ss 647-654) 8 sections

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