Income Tax (Earnings and Pensions) Act 2003 section 582

Person liable for tax

Section 582 identifies who is liable to pay tax on pensions and annuities that fall within the scope of section 580.

• This section establishes who is personally chargeable to income tax on certain pensions and annuities.
• The person liable is the individual who either receives the pension or annuity income, or is entitled to receive it.
• This provision was introduced as a new clarification, since the previous legislation (under Schedule E of the former tax code) did not explicitly identify the person chargeable.
• The rule applies specifically to pensions and annuities falling within the scope of section 580 of the Act.