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Income Tax (Earnings and Pensions) Act 2003

Section 393: Application of this Chapter

1695.This section defines the scope of the Chapter. The Chapter applies to any benefit provided by a non-approved retirement benefits scheme other than pensions and annuities within the pension income Part. Subsection (1) derives from section 596A(1) of ICTA. Subsection (2) derives from section 596A(6) of ICTA.

1696.Section 596A(7) of ICTA has not been rewritten in this Act. See Note 40 in Annex 2.

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