http://www.legislation.gov.uk/id/ukpga/2015/11

SCHEDULES

SCHEDULE 4Pension flexibility: annuities etc

PART 2Income tax on beneficiaries' annuities etc

Exemption from tax under Part 9 of ITEPA 2003 not to give rise to tax under other provisions

18

In section 393B(2)(a) of ITEPA 2003 (tax on benefits under employer-financed retirement benefit schemes: “relevant benefits” do not include benefits charged to tax under Part 9) after “charged to tax under Part 9 (pension income)” insert “ , or that would be charged to tax under that Part but for section 573(2A) or (2B), 646D or 646E ”.