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Income Tax (Earnings and Pensions) Act 2003

Chapter 1: Introduction

2261.This Chapter sets out the structure of the pension income Part.

Section 565: Structure of Part 9

2262.This is the only section in the Chapter. It is new.

2263.Chapter 2 imposes the charge and explains how exemptions and deductions are dealt with.

2264.Chapters 3 to 15 identify:

  • what is chargeable - “pension income”;

  • how to calculate the amount chargeable - “taxable pension income”; and

  • who is chargeable - the person liable for the tax.

2265.Chapters 16 to 18 identify a number of exemptions. All the exemptions apply for all income tax purposes and not just for the purposes of this Part.

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