Paragraph 45 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 7 para. 92-94 omitted by Finance Act 2008 s. 41(7)(l) In section 575 of ITEPA 2003 (foreign pensions: taxable pension income), omit subsection (4). ← Paragraph 44 Paragraph 45 Paragraph 46 →