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Income Tax (Earnings and Pensions) Act 2003

Chapter 1: Introduction
Overview

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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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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