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51(1)Amend section 349 (payments not out of profits or gains brought into charge to income tax, and annual interest) as follows.
(2)In subsection (1)(a) for “charged with tax under Case III of Schedule D, not being interest” substitute “to which this paragraph applies”.
(3)After the first sentence of subsection (1) insert—
“(1A)Paragraph (a) of subsection (1) applies to any annuity or other annual payment, not being interest—
(a)which is charged with tax under Case III of Schedule D,
(b)which is charged with tax under Part 9 of ITEPA 2003 (pension income) because section 605 of that Act applies to it, or
(c)which arises from a source in the United Kingdom and is charged with tax under Part 9 of ITEPA 2003 because section 609, 610 or 611 of that Act applies to it.”
(4)Number the second sentence of subsection (1) as subsection (1B).
(5)In the new subsection (1B) for “This subsection” substitute “Subsection (1)”.
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