Income Tax (Earnings and Pensions) Act 2003 section 600

Person liable for tax

Section 600 identifies who is liable for tax on certain pension income withdrawals.

• This section specifies who is chargeable to tax on income withdrawals covered by section 598.
• The person liable is the individual who receives, or is entitled to receive, the income.
• This was a new provision introduced to clarify a point that was previously unspecified under the old Schedule E rules.
• Under the predecessor legislation (ICTA), no specific person was identified as being chargeable on this type of income.