http://www.legislation.gov.uk/ukpga/2007/3/section/813/2011-10-13Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-23Expert Participation2011-10-13 Income Tax Act 2007s. 6B(1A)Finance Act 2026Sch. 2 para. 2s. 8(2)-(4)Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h) Part 14Chapter 18131For the purposes of this Chapter income arising to a non-UK resident is “disregarded income” if it is—adisregarded savings and investment income (see section 825),bdisregarded annual payments (see section 826),cdisregarded pension income,ddisregarded social security income,edisregarded transaction income (see section 814), orfincome of such other description as the Treasury may by regulations designate for the purposes of this section.2But income in relation to which the non-UK resident has a UK representative for the purposes of Chapter 2B is not disregarded income.3Income is “disregarded pension income” if it is chargeable under Part 9 of ITEPA 2003 (pension income) because any of the following provisions of that Act applies to it—section 577 (UK social security pensions),section 579A (pensions under registered pension schemes) (but see subsection (4) below),section 609 (annuities for the benefit of dependants),section 610 (annuities under non-registered occupational pension schemes), orsection 611 (annuities in recognition of another's services).4Income chargeable under Part 9 of ITEPA 2003 because section 579A of that Act applies to it is disregarded pension income only if the registered pension scheme in question—afalls within paragraph 1(1)(f) of Schedule 36 to FA 2004, andbwas, immediately before 6 April 2006, a retirement annuity contract to which section 605 of ITEPA 2003 applied.5Income is “disregarded social security income” if—ait is a taxable benefit listed in Table A in section 660 of ITEPA 2003, other than income support or jobseeker's allowance, andbit is chargeable under Part 10 of that Act (social security income).Words in s. 813(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 282 (with Sch. 9 paras. 1-9, 22)