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72(1)Section 575 of ITEPA 2003 (foreign pensions: taxable pension income) is amended as follows.
(2)In subsection (1), after “subsections” insert “(1A),”.
(3)After that subsection insert—
“(1A)If the person liable for the tax under this Part is an individual and the tax year is a split year as respects that individual, the taxable pension income for the tax year is the full amount of the pension income arising in the UK part of the year, subject to subsections (2) and (3) and section 576A.”
(4)In subsection (2), after “tax year” insert “or, as the case may be, the UK part of the tax year”.
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