Income Tax (Earnings and Pensions) Act 2003 section 568

Person liable for tax

Section 568 acts as a signpost directing readers to the specific chapters that identify who is liable for tax charged on pension income.

• This section does not itself impose liability on any particular person
• It directs readers to Chapters 3 to 15A for rules on who is liable for tax on pensions, annuities, and other pension income
• The liable person varies depending on the type of pension income involved, as set out in the relevant chapter
• This is a navigational provision rather than a substantive rule, ensuring readers can locate the correct liability provisions