C2C1C4C5C3Part 9Pension income
Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
Pt. 9 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 23(2), 24(2), 26(2), 28(2) (with reg. 1(3))
Pt. 9 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 9(2), 11(2), 16(2) (with reg. 1(3))
Pt. 9 modified (31.10.2023) by The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 (S.I. 2023/1012), regs. 1, 4
F1Chapter 8Approved personal pension schemes
Pt. 9 Ch. 8 repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 7, Sch. 42 Pt. 3 (with Sch. 36)
Annuities
F1595Annuities
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F1596Taxable pension income
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F1597Person liable for tax
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Income withdrawals
F1598Income withdrawals
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F1599Taxable pension income
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F1600Person liable for tax
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Unauthorised personal pension payments
F1601Unauthorised personal pension payments
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F1602Taxable pension income
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F1603Person liable for tax
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Interpretation
F1604Meaning of “personal pension scheme” and related expressions
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Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)