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Income Tax (Earnings and Pensions) Act 2003

Section 570: “Pension”: interpretation

2291.This section ensures the charge applies to voluntary pensions. It derives from section 133(2) of ICTA.

2292.The scope of section 133(2) of ICTA has been considered in two tax cases. In Johnson v Holleran [1988] 61 TC 433 and Johnson v Farquhar [1991] 64 TC 395 it was held that section 133(2) of ICTA applies for all the purposes of Schedule E and not merely for the purposes of section 133(1).

2293.The effect of the section is that any pension paid by or on behalf of a person in the United Kingdom will be taxed even if there is no contractual right to receive the pension.

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