{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-31/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-31/paragraph-6.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/31/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "After Chapter 5 insert—\n“Chapter 5A\nPENSIONS UNDER REGISTERED PENSION SCHEMES\nPensions\n579A (1) This section applies to any pension under a registered pension scheme (but subject to subsection (2)).\n(2) This section does not apply to a pension under a registered pension scheme if and to the extent that, when it is paid, a liability to the unauthorised payments charge arises in respect of the amount of the payment (see section 208 of FA 2004).\nTaxable pension income\n579B If section 579A applies, the taxable pension income for a tax year is the full amount of the pension under the registered pension scheme that accrues in that year irrespective of when any amount is actually paid.\nPerson liable for tax\n579C If section 579A applies, the person liable for any tax charged under this Part is the person receiving or entitled to the pension under the registered pension scheme.\nInterpretation\n579D In this Chapter “pension under a registered pension scheme” includes—\n(a) an annuity under, or purchased with sums or assets held for the purposes of, or representing acquired rights under, a registered pension scheme, and\n(b) income withdrawal or dependants' income withdrawal under a registered pension scheme.\nIn paragraph (b) “income withdrawal”and “dependants' income withdrawal”have the meaning given by paragraphs 7 and 21 of Schedule 28 to FA 2004.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/31/paragraph/6",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}