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Income Tax (Earnings and Pensions) Act 2003 section 646E
Non-registered schemes: beneficiaries' annuities from drawdown funds
Section 646E sets out the circumstances in which annuities paid to beneficiaries from drawdown funds held in overseas pension schemes or relevant non-UK schemes can be received free of UK income tax, broadly mirroring the treatment that would apply if the scheme were a UK registered pension scheme.
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