Part 13Tax avoidance
F1Chapter 5ATransfers of income streams
809AZDException: certain annuities
This Chapter does not apply to a transfer of a right to—
(a)
annual payments under a life annuity as defined in section 473(2) of ITTOIA 2005, or
(b)
annual payments under an annuity which is pension income within the meaning of Part 9 of ITEPA 2003 (see section 566(2) of that Act).